IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 2ND JANUARY 2009 / 12TH POUSHA 1930 WA.No. 829 of 2006 --------------------------- APPELLANT/PETITIONER: ------------------------------------ HINDUSTAN PETROLUEM CORPORATION LTD., TATAPURAM P.O., POST BAG NO.1601, ERNKULAM , KOCHI 31, REPRESENTED BY ITS SENIOR REGIONAL MANAGER, S.R.AMBHABHAVANI KUMAR. BY ADV. SRI.K.I.MAYANKUTTY MATHER RESPONDENTS/RESPONDENTS: ----------------------------------------------- 1. THE ASSISTANT COMMISSIONER(ASSMT) I, SPECIAL CIRCLE II, ERNAKULAM. 2. THE DEPUTY COMMIOSSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE TAHSILDAR (RR), KANAYANNUR TALUK, ERNAKULAM. 4. THE STATE BANK OF INDIA, M.G.ROAD BRANCH, ERNAKULAM. 5. STATE BANK OF INDIA, SOUTH BRANCH, ERNAKULAM, REPRESENTED BY ITS BRANCH MANAGER. R1 TO R3 BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. R5 BY ADV. SRI.N.MANI (VAIKOM). THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 02/01/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY Ag. C.J. & V.GIRI, J. ------------------------------------------------------ W.A. No.829 of 2006 ---------------------------------------------- Dated, this the 2nd day of January, 2009 JUDGMENT Koshy, Ag.C.J. This writ appeal is filed questioning the assessment orders made under the Kerala General Sales Tax Act 1963 and Central Sales Tax Act 1956 (“KGST Act and CST Act” for short) 2. Exts.P14, P15, P16 and P17 statutory appeals are pending before the Deputy Commissioner (Appeal). Only conditional order of stay was passed as can be seen from Exts.P18 and P18a. 3. Challenging the above order, writ petition was filed. The writ petition was dismissed. In the writ appeal, at the admission stage, interim stay was granted provided the petitioner pays 25% of the balance tax due for the year 1994-1995 and 1995-1996. The conditional order of the Deputy Commissioner was modified. Now, the appeals are pending. 4. In the above circumstances, we direct the appellate authority to dispose of Exts.P14 to P17 appeals as expeditiously as possible. If the interim order dated 2.5.2006 is complied with, no recovery proceedings shall be initiated until the appeals are disposed of. W.A.No.829/2006 -2- The Writ Appeal is disposed of as above. (J.B.KOSHY) ACTING CHIEF JUSTICE (V.GIRI) JUDGE MS