IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 30TH DECEMBER 2008 / 9TH POUSHA 1930 WP(C).No. 38327 of 2008(K) -------------------------- PETITIONER(S): --------------- T.P.ABDUL RAZAK, T.P.MOHAMMEDKUTTY & SONS, TIMBER MERCHANTS, T.B.ROAD, PATTAMBI, PALAKKAD DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE ADDITIONAL SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PATTAMBI. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY SPL.GOVT. PLEADER (TAXES) SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.38327 OF 2008 ------------------------------------------- Dated this the 30th day of December, 2008 JUDGMENT The petitioner faced two assessment orders, against which, he filed appeals which were decided ex-parte by the first appellate authority. The assessment orders were also ex-parte. It appears that he has a ground for being absent before the assessing authority and a different ground for his absence before the first appellate authority. As regards the order issued by the first appellate authority, without hearing, it is stated that the notice was returned with the endorsement 'left'. The petitioner has raised certain legal contentions as to whether such an endorsement by the Postman would be sufficient to decide the matter ex-parte. Whatever that be, these are issues which may have to be placed before the tribunal, before which, the appeals are now pending on this question. It would then be for the tribunal to decide whether those issues generate a question of law and if so, as to whether they are sustained. But, it appears that the appellate tribunal at Palakkad does not have regular WPC.38327/08 Page numbers sittings in view of the non-availability of the quorum of officers to hear the appeals of the petitioner, whose turn over and tax liability is such that the appeal cannot be heard by a single member even for interim relief. 2. The plea of the petitioner is that he has 'C' forms and he is not involved in any intra-state sale and that on a fair consideration of his appeal by the appellate tribunal, he is likely to get an order for consideration of his case by the assessing authority and in such event, he would be able to demonstrate that there is no intra-state sale and inter-state sales were supported by 'C' forms, in accordance with law. Taking all the contentions into consideration, it is directed that the enforcement of recovery proceedings against the petitioner on the basis of the assessment orders, which are pending consideration before the appellate tribunal in Exts.P7 and P8 appeals, will stand suspended till the final disposal of those appeals on condition that the petitioner deposits an WPC.38327/08 Page numbers amount of Rs.2,00,000/-. On such deposit, the attachment imposed as per Ext.P11, freezing the bank account of the petitioner, will stand lifted. If such deposit is made within three weeks, the appellate tribunal will consider taking the appeals of the petitioner out of turn and disposing them off as expeditiously as possible, at any rate, within an outer limit of four months from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of this judgment before the appellate tribunal for compliance. The writ petition is ordered accordingly. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.