IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 1588 of 2010(W)
1. M/S.PERIYAR GRANITES (P) LTD.,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER,
... Respondent
2. INTELLIGENCE OFFICER,
3. DEPUTY COMMISSIONER (APPEALS),
For Petitioner :SRI.HARISANKAR V. MENON
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :18/01/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P(C) No. 1588 of 2010-W
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Dated this the 18th day of January, 2010.
J U D G M E N T
The petitioner who is a registered dealer under the first
respondent was mulcted with the penalty as borne by Ext.P1 order,
which however was chosen to be challenged by filing Ext.P2 appeal
before the third respondent. During the pendency of the appeal, the
petitioner had moved this Court by filing W.P.(C) No.38080 of 2008,
which was disposed as per Ext.P3 judgment, directing the appellate
authority to finalise the appeal proceedings within four months, if
the petitioner satisfied a sum of Rs.1,35,000/- within three weeks.
It is stated that, despite satisfaction of the said amount as stated in
para 6 of the writ petition, the appeal is yet to be finalised. The
grievance of the petitioner is that, without taking any such step, the
‘assessment proceedings’ are sought to be finalised, and if it is
permitted to be proceeded with, it will very much affect his rights
and interests and hence is sought to be challenged in this writ
petition.
3. Heard the learned Government Pleader as well.
W.P(C) No. 1588 of 2010-W 2
Considering the facts and circumstances, the first respondent
is hereby directed to keep all proceedings pursuant to Ext.P4 notice
issued by him in abeyance, till Ext.P2 appeal is finalised by the third
respondent in accordance with the direction given vide Ext.P3
judgment.
The Writ Petition is disposed of as above.
Sd/-
P.R.RAMACHANDRA MENON
JUDGE
//TRUE COPY//
P.A to Judge
ab