IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH APRIL 2011 / 16TH CHAITHRA 1933 WP(C).No. 10995 of 2011(Y) -------------------------- PETITIONER(S): --------------- BIJU MARKOSE, OJES BUILDERS, A.M.ROAD, NELLIKUZHI P.O., KOTHAMANGALAM, ERANAKULAM DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA- 683101. 2. DEPUTY COMMISSIONER (APPEALS), DEPT.OF COMMERCIAL TAXES, ERNAKULAM-682012. 3. COMMERCIAL TAX OFFICER, KOTHAMANGALAM-686691. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.10995 of 2011-Y ---------------------------------------- Dated this the 6th day of April, 2011. J U D G M E N T Penalty was imposed against the petitioner under Section 45A of the Kerala General Sales Tax Act (KGST Act) through Ext.P1, P1(a), P1(b), P1(c) and P1(d) orders. The petitioner had filed statutory appeals against the said orders as per Ext.P2 series. According to the petitioner, the appeals filed against the orders imposing penalty are now pending consideration and disposal before the 2nd respondent. It is submitted by the petitioner that by virtue of Ext.P4 interim order passed by this Court the amount of penalty was settled payment under the Amnesty Scheme. According to the learned Government Pleader the entitlement of the petitioner for payment of the amount under the Amnesty Scheme is a matter yet to be decided. However, the present grievance of the petitioner is regarding Ext.P3 series proposal notices issued by the assessing authority for finalisation of the assessment on the basis of the orders imposing penalty. Hence the petitioner is seeking direction to the 2nd respondent to dispose of the appeals on an early basis and till then to restrain the 3rd respondent from finalising the W.P(C) No.10995 of 2011-Y 2 assessment. 2. Heard; Government Pleader appearing on behalf of the respondents. I am of the view that interest of justice will be served if a direction is issued for an early disposal of the appeals and till then to restrain the 3rd respondent from completing the assessment. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P2 series appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. 4. The 3rd respondent is restrained from finalising the assessment as proposed through Ext.P3 series notices, till the appeals are disposed of by the 2nd respondent in accordance with the directions issued as above. C.K.ABDUL REHIM JUDGE ab