IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 32414 of 2009(V)
1. TECH SHARP ENGIEERS P. LTD.,
... Petitioner
Vs
1. THE DY COMMISSIONER OF APPEALS,
... Respondent
2. COMMERCIAL TAX OFFICER,
3. THE TAHSILDAR (RR),
For Petitioner :SRI.A.KUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :12/11/2009
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.32414 OF 2009
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Dated this the 12th day of November, 2009
J U D G M E N T
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1. Since statutory appeals as evidenced from Ext.P8 and
P9, filed respectively against Ext.P6 order of assessment and
Ext.P7 order imposing penalty, are pending consideration and
disposal before the 1st respondent, I am of the opinion that the
writ petition can be disposed of directing the appellate authority
to have an early disposal of the appeals as well as the stay
applications.
2. Accordingly the 1st respondent is directed to consider
and pass orders on Ext.P10 and P11 stay applications, filed along
with the appeals, after affording an opportunity of hearing to the
petitioner, as early as possible, at any rate within a period of one
month from the date of receipt of a copy of this judgment.
3. It is submitted by counsel for the petitioner that the
assessment as well as order imposing penalty are totally
unsustainable, because additions are made in the assessment
mainly without considering the dispute regarding rate of tax
applicable, and based on value of materials brought for own use
in execution of the contract works treating it as sale. Since there
W.P.(C).32414/09-V 2
is a strong prima facie case established, the petitioner is seeking
stay till the disposal of the appeals by the appellate authority.
4. However, considering the fact that the statutory
appellate authority has not exercised its jurisdiction with respect
to disposal of the stay petitions, I am issuing directions as above.
Needless to say that the appellate authority while considering
the stay petitions shall advert to contentions as stated above, and
also other grounds taken in the memorandum of appeals.
5. The respondents are directed to keep in abeyance
realisation of amounts covered under Ext.P6 and Ext.P7,
initiated pursuant to Ext.P12 and P13 notices, till orders are
passed on the stay applications as directed above.
6. The 1st respondent will also take effective steps for
disposal of the appeals itself at the earliest, thereafter.
C.K.ABDUL REHIM, JUDGE.
okb