IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH DECEMBER 2009 / 18TH AGRAHAYANA 1931 WP(C).No. 35525 of 2009(I) ------------------------------------- PETITIONER(S): ----------------------- T.T.K. PRESTIGE LTD., MAREENA BUILDINGS, M.G.ROAD, ERNAKULAM, REPRESENTED BY B. SREEKUMAR, MANAGER (COMMERCIAL). BY ADV. MR.VIJAYAN. K.U. MR.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN: 695 001. R1 TO R4 BY GOVERNMENT PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35525 OF 2009 ------------------------------ Dated this the 9th day of December, 2009 J U D G M E N T ---------------------- 1. Since statutory appeals as evidenced from Ext.P3 and Ext.P4, filed along with interlocutory applications, against Ext.P1 and P2 assessments are pending consideration and disposal before the appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P3(b) and P4 (b) stay petitions filed along with the appeals, 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. 3. The petitioner has got a contention that all the required form-C and form-F declarations were obtained after completion of the assessments, and that by virtue of those declarations the petitioner is entitled for considerable reduction in the tax liability. Needless to say that the Forms and Declarations if produced at the time of hearing, the appellate authority shall take note of the same while passing interim W.P.(C).35525/09-I 2 orders as directed above. 4. The respondents are directed to keep further steps for realisation of the amounts covered under Ext.P1 and Ext.P2, which is now initiated on issuing Ext.P5 demand notice, in abeyance till orders are passed by the 2nd respondent as directed above. 5. The 2nd respondent shall also take steps for an early disposal of the appeals, thereafter. C.K.ABDUL REHIM, JUDGE. okb