IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 29TH JANUARY 2008 / 9TH MAGHA 1929 W.P(C).No. 2586 of 2008(G) --------------------------------- PETITIONER: -------------- M/S. VICTORY PRESS (P) LTD., KUNNAMKULAM-680 503, REPRESENTED BY ITS EXECUTIVE DIRECTOR, K.P. SAXON. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: ----------------- 1. THE ASST.COMMISSIONER (ASSMT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE I, THRISSUR-680 004. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 2586 OF 2008 G = = = = = = = = = = = = = = = = Dated this the 29th January, 2008 J U D G M E N T Ext. P1 is the order of assessment for the period from 1.5.2007 to 31.5.2007. The balance tax due has been found out only Rs.58,874/-. It is stated by the petitioner that this levy has been imposed on the basis that interstate purchase made by him on 31.5.2007 was not included in the return for the relevant period. According to the petitioner, the goods reached the border check post only on the 1st of June and therefore it was not possible to have included the same in the return for the period ending on 31.5.2007. 2. Learned Govt. Pleader, on instruction, submits that not only for this return period, but even during the immediately subsequent return period this was not included. Be that as it may, this is a matter for the appellate authority to consider when Ext. P6 appeal filed by the petitioner is taken up for consideration. 4. Since the petitioner has filed Ext. P6 appeal which is now pending consideration of the 2nd respondent, I dispose of this writ W.P.(C) No. 2586 OF 2008 -2- petition directing that the 2nd respondent shall take up Ext. P6 for consideration and pass orders thereon as expeditiously as possible, at any rate within 8 weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext. P7 demand notice will stand stayed on condition that the petitioner remits 50% of the amount demanded therein. ANTONY DOMINIC JUDGE jan/-