IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH SEPTEMBER 2009 / 2ND ASWINA 1931 WP(C).No. 26805 of 2009(U) -------------------------- PETITIONER(S): --------------- KERALA ALCHOLIC PRODUCTS LTD, MEENAKSHIPURAM, PALAKKAD, REP.BY ITS GENERAL MANAGER, K.ARUCHAMY. BY ADV. SRI.R.MURALEEDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD,. 2. THE INTELLIGENCE OFFICER(IB), MATTANCHERY, O/O THE DEPUTY COMMISSIONER(INT.) COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTOOR, PALAKKAD. GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.26805 OF 2009 ------------------------------ Dated this the 24th day of September, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1, P2 and P3 orders imposing penalty with respect to the Assessment years 2005-06, 2006-07 and 2007-08, under Section 45A of the Kerala General Sales Tax Act, 1965 (KGST Act) the petitioner had filed revision petitions before the 3rd respondent as evidenced by Ext.P4, P5 and P6. Along with, the petitioner had also filed interlocutory applications seeking stay of collection of the amount in dispute, pending disposal of the appeals, as evidenced by Exts.P7, P8 and P9. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 3rd respondent. Complaint of the petitioner is that steps are now being initiated to realise the amount covered under the impugned orders of penalty, pursuant to issuance of Ext.P10 notice under the provisions of the Kerala Revenue Recovery Act, without disposal of the appeals. Hence the petitioner is seeking directions for early disposal of the appeal to keep in abeyance the recovery proceedings till then. 2. Having considered the facts and circumstances, I am W.P.(C).26805/09 2 of the opinion that the writ petition can be disposed of directing the 3rd respondent to consider and dispose of the appeal as well as the stay applications. There will be a direction to the 3rd respondent to consider and pass orders on Ext.P7, P8 and P9 stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. The respondents are restrained from taking any further steps for realisation of the amounts covered under Ext.P1, P2 and P3 orders of penalty till the 3rd respondent passes orders on the stay petitions as directed above. It is also directed that the 3rd respondent shall take all earnest efforts to dispose of the appeals at the earliest. C.K.ABDUL REHIM, JUDGE. okb