IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH OCTOBER 2010 / 14TH ASWINA 1932 WP(C).No. 30401 of 2010(A) -------------------------- PETITIONER(S): --------------- T.C.KURIAN, GOVT.CONTRACTOR, CHERUKUZHIYIL HOUSE, MULANTHURUTHY P.O. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (WC & LT) O/O. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 30401 OF 2010 ------------------------------------- Dated this the 6th day of October, 2010 JUDGMENT By Ext.P2 application submitted by the petitioner permitting payment of tax at the compounded rate, under Section 8 of the Kerala Value Added Tax Act, was rejected. Aggrieved by Ext.P6, the petitioner had preferred appeal before the 2nd respondent as per Ext.P7. A petition seeking urgent hearing of appeal was also filed as per Ext.P7(a). According to the petitioner Exts.P7 and P7 (a) are pending consideration and disposal before the 2nd respondent. It is submitted that pending disposal of the appeal, now the assessing authority is taking steps for finalising assessments on the basis of rejection of the compounding application. Hence the petitioner is seeking direction for an early disposal of the appeal. 2. Having considered the facts and circumstances, I am of the opinion that the Writ Petition can be disposed of directing the 2nd respondent to expedite the matter. 2 WP(C) No. 30401/2010 3. Under the above circumstances, the 2nd respondent is directed to consider and pass orders on Ext.P7 appeal, at the earliest possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. The assessing authority concerned is directed to refrain from passing any order of assessment against the petitioner with respect to the relevant year, till the appeal is disposed of as directed above. C.K. ABDUL REHIM JUDGE dnc