IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 20TH FEBRUARY 2009 / 1ST PHALGUNA 1930 WP(C).No. 5745 of 2009(K) ------------------------- PETITIONER(S): ---------------------- SEBASTIAN JOSEPH & COMPANY, KURISUPALLY JUNCTION, PALA, A REGISTERED PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER, SRI.SEBASTIAN JOSEPH. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, PALA, KOTTAYAM DISTRICT. 2. THE COMMERCIAL TAX OFFICER (AA), OFFICE OF THE DY.COMMISSIONER (AA), COMMERCIAL TAXES, KOTTAYAM. 3. DY.COMMISSIONER (A), COMMERCIAL TAXES, KOLLAM. 4. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, PALA, KOTTAYAM DISTRICT. 5. STATE OF KERALA, REP. BY SECRETARY, ANIMAL HUSBANDARY DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/02/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 5745 of 2009-K ---------------------------------------------- Dated, this the 20th day of February, 2009 J U D G M E N T Petitioner has approached this court seeking a direction to dispose of Exts. P8 and P8a appeals and to declare that petitioner is not liable to pay tax on the sale of hand made matches brought from outside the State by virtue of Entry 24 of the First Schedule to the Act. There are three assessment orders for three years. Petitioner carried the matter in three appeals. It is stated that one appeal has been disposed of and the matter has been remitted back. The other two appeals are pending and very same issues are involved in those appeals and in the meantime it is facing recovery steps, it is submitted. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. The Writ Petition is disposed of directing that if the petitioner files any early posting petition before the 3rd respondent in Exts.P8 and P8a appeals, the 3rd respondent will consider the same and take a decision in accordance with law on the same within a period of two weeks from the date of filing of the said petition. (K.M.JOSEPH) JUDGE. MS