IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 27TH OCTOBER 2011 / 5TH KARTHIKA 1933 WP(C).No. 28521 of 2011(M) -------------------------- PETITIONER(S): --------------- G.PUSHPALATHA, SABARI FASHION JEWELLERS, 10TH MILE, NOORANADU, ALAPPUZHA DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. PIN - 688 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. PIN - 691001. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28521 of 2011(M) APPENDIX PETITIONER(S) EXHIBITS EXT.P-1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXT.P1(a) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXT.P-2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2(a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P-3 COPY OF POSTING NOTICE ISSUED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS : NIL TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.28521 OF 2011 ---------------------------------------------- Dated this the 27th day of October, 2011 JUDGMENT The petitioner challenged Exts.P1 and P1(a) orders imposing penalty on the petitioner in Exts.P2 and P2(a) appeals before the appellate authority. The appellate authority has heard the appeals on 3.10.2011. Orders have not yet been passed. The petitioner apprehends recovery proceedings for recovery of the disputed penalty. Therefore, the petitioner seeks the following relief: “i) To direct the 2nd respondent to dispose of Exts.P2 & P2(a) appeals heard by him on 03-10-2011 as evidenced by Exts.P3 expeditiously by the issue of a writ of mandamus or such other writ, order or direction.” 2. I am not inclined to grant the stay except on part payment. Accordingly, I dispose of this writ petition with the following directions: The 2nd respondent shall pass orders on Exts.P2 and P2(a) appeals pursuant to the hearing conducted on 3.10.2011, as expeditiously as possible, at any rate, within two months from W.P.(C)No.28521/11 2 the date of receipt of a copy of this judgment. Till then, there would be a stay of recovery of the disputed penalty on condition that the petitioner pays an amount of Rs.20 lakhs within one month from today. S. SIRI JAGAN, JUDGE acd W.P.(C)No.28521/11 3