IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 WP(C).No. 4637 of 2008(B) ------------------------- PETITIONER: ------------ RAIHANA, MALIAKKAL HOUSE, PALAYOOR, CHAVAKKAD, THRISSUR DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (AA), O/O ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVT,. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. W.P.(C)NO. 4637 of 2008. DATED THIS THE 8th DAY OF FEBRUARY 2008 JUDGMENT By Ext.P1, input tax credit was disallowed to the petitioner and against that order, the petitioner has filed Ext.P2 appeal which is pending consideration of the second respondent. It is submitted that while the appeal is pending, the first respondent has issued Ext.P3 notice for completing the assessment. It is in this background, this writ petition is filed for expediting Ext.P2 appeal and deferring further proceedings pursuant to Ext.P3 till the appeal is disposed of. 2. The contention of the petitioner is that appeal against order disallowing the input tax credit is pending in appeal and the outcome of the appeal will have an impact on further proceedings pursuant to Ext.P3. For this reason, I feel that Ext.P3 appeal deserves to be disposed of on an expeditious basis. Wpc.4637/2008 -2- Accordingly, I direct that the 2nd respondent shall hear and dispose of Ext.P2 appeal as expeditiously as possible, at any rate within six weeks from the date of production of a copy of this judgment. I also direct that further proceedings pursuant to Ext.P3 notice will stand deferred awaiting orders on Ext.P2 appeal. I clarify that this judgment is rendered taking the submissions of the learned counsel for the petitioner that assessment pursuant to Ext.P3 has not been completed even as on date and that if the assessment has been completed, the petitioner will not be entitled to the benefit of this judgment. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE ks. K.R.UDAYABHANU,J. =================== CRL.A.NO. OF 200 JUDGMENT DATE: ......2006 =====================