IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 26805 of 2009(U)
1. KERALA ALCHOLIC PRODUCTS LTD,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER(ASSESSMENT)
... Respondent
2. THE INTELLIGENCE OFFICER(IB),
3. THE DEPUTY COMMISSIONER (APPEALS),
4. INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.R.MURALIDHARAN (AROOR)
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :24/09/2009
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.26805 OF 2009
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Dated this the 24th day of September, 2009
J U D G M E N T
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1. Against Ext.P1, P2 and P3 orders imposing penalty
with respect to the Assessment years 2005-06, 2006-07 and
2007-08, under Section 45A of the Kerala General Sales Tax Act,
1965 (KGST Act) the petitioner had filed revision petitions before
the 3rd respondent as evidenced by Ext.P4, P5 and P6. Along
with, the petitioner had also filed interlocutory applications
seeking stay of collection of the amount in dispute, pending
disposal of the appeals, as evidenced by Exts.P7, P8 and P9. It is
submitted that the appeals as well as the stay petitions are
pending consideration and disposal before the 3rd respondent.
Complaint of the petitioner is that steps are now being initiated
to realise the amount covered under the impugned orders of
penalty, pursuant to issuance of Ext.P10 notice under the
provisions of the Kerala Revenue Recovery Act, without
disposal of the appeals. Hence the petitioner is seeking
directions for early disposal of the appeal to keep in abeyance
the recovery proceedings till then.
2. Having considered the facts and circumstances, I am
W.P.(C).26805/09 2
of the opinion that the writ petition can be disposed of directing
the 3rd respondent to consider and dispose of the appeal as well
as the stay applications. There will be a direction to the 3rd
respondent to consider and pass orders on Ext.P7, P8 and P9
stay petitions, 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. The
respondents are restrained from taking any further steps for
realisation of the amounts covered under Ext.P1, P2 and P3
orders of penalty till the 3rd respondent passes orders on the stay
petitions as directed above. It is also directed that the 3rd
respondent shall take all earnest efforts to dispose of the appeals
at the earliest.
C.K.ABDUL REHIM, JUDGE.
okb