IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 14992 of 2010(Y)
1. I.P.RUBY LATEX (P) LTD.,
... Petitioner
Vs
1. THE COMMISSIONER OF COMMERCIAL TAXES,
... Respondent
2. THE DEPUTY COMMISSIONER(APPEALS),
3. THE INTELLIGENCE OFFICER(IB)-1,
4. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.R.RAMADAS
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :18/05/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C) No.14992 OF 2010
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Dated this the 18th May, 2010
J U D G M E N T
The petitioner is aggrieved of the course and procedure
pursued by the third respondent while passing Ext.P1 order
imposing penalty upon the petitioner, which has already been
challenged by Ext.P2 appeal along with Ext.P3 petition for stay,
which are pending consideration before the third respondent. It
is also contended that the course pursued by the very same
officer is diametrically opposed to the course pursued by the
very same officer earlier. To prove the said contention, the
petitioner has produced Ext.P6 order passed by the v ery same
officer. The petitioner is before this Court aggrieved of the
steps stated as pursued against him, as borne by Ext.P4.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, particularly
the divergent course pursued, this Court finds that the matter
W.P.(C) No.14992 OF 2010
2
requires to be considered and finalised by the second
respondent in the appeal, more so, when the actual liability is
stated as cleared by the petitioner.
4. Accordingly, the second respondent is directed to pass
final orders on Ext.P2 appeal, in accordance with law, after
giving an opportunity of hearing to the petitioner, as
expeditiously as possible, at any rate, within two months from
the date of receipt of a copy of the judgment. Till such orders
are passed in the appeal, all further proceedings pursuant to Ext.
P1 and P4 shall be kept in abeyance.
The Writ Petition is disposed of as above.
P.R. RAMACHANDRA MENON,
JUDGE.
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