IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38351 of 2010(T) -------------------------------------- PETITIONER: ------------------- JYOTHY LABORATORIES LIMITED KANDANASSERRY P.O., THRISSUR, REPRESENTED BY ITS SENIOR OFFICER, (ACCOUNTS) – T.V. TILAKAN. BY ADVS. SRI.P.RAGHUNATHAN, SRI. PREMJIT NAGENDRAN. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR - 680 004. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR - 680 004. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ----------------------------------------- W.P.(C).Nos.38351 of 2010 ----------------------------------------- Dated this the 23rd day of December, 2010 J U D G M E N T ---------------------- Aggrieved by assessment for the month of September 2010, completed against the petitioner as per Ext.P1 order, the petitioner had filed statutory appeal before the 3rd respondent, as per Ext.P2. Stay petition as per Ext.P3 was also filed along with the appeal. It is submitted that the 3rd respondent has not yet considered either the appeal or the stay application. Grievance of the petitioner is that recovery steps are now being proceeded against for realising the amount in dispute, on issuing revenue recovery notice as per Ext.P4, without considering pendency of the appeal. Hence the petitioner seeks direction to keep in abeyance the recovery steps till the disposal of the appeal. 2. It is submitted that the only dispute in the W.P.(C).38351/10-T -2- appeal pertains to rate of tax applicable for the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is now pending decision in various other cases filed by the manufacturer as well as other dealers, awaiting decision on the issue from the Hon'ble Supreme Court and from this court. It is pointed out that this court had granted stay in many other cases, against recovery of the tax amounts in dispute, pending disposal of such appeals, on condition of payment of 1/3rd of the amounts. Hence I am of the opinion that a similar relief can be granted in this case also. 3. In the result the 3rd respondent is directed to consider and dispose of Ext.P2 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 months from the date of receipt of a copy of this judgment. 4. Realisation of amounts covered under Ext.P1 order, which is now sought to be recovered through Ext.P4 notice, shall be kept in abeyance, on condition of the W.P.(C).38351/10-T -3- petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security for the balance amount, within two weeks from the date of receipt of a copy of this Judgment. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM, JUDGE. okb