IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 19342 of 2010(P)
1. M/S.SINDU GAYATHRI KITCHEN
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. INSPECTING ASST.COMMISSIONER,
For Petitioner :SRI.K.J.ABRAHAM
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :22/06/2010
O R D E R
P.R. RAMACHANDRA MENON J.
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W.P. (C) No. 19342 of 2010
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Dated, this the 22nd day of June, 2010
JUDGMENT
Challenging Ext.P2 assessment order dated 9.2.2007, the
petitioner has preferred Ext.P3 appeal dated 24.04.2007 along with
Ext.P3(a) petition for stay. Even after the final hearing held on
27.1.2009, final orders are yet to be passed in the appeal, while the
respondents are proceeding with further steps as borne by Ext. P5
demand notice issued under the Kerala Revenue Recovery Act,
seeking to realize the disputed liability, which is per se wrong and
arbitrary, submits the learned counsel for the petitioner.
2. Heard the learned Government Pleader as well.
3. Considering the fact that the final hearing of the appeal was
held on 27.1.2009 and nearly 1 = years have elapsed, this Court finds
it fit and proper to have ‘re-hearing’ of the matter, giving an opportunity
to the petitioner to refresh the facts and figures and to have the appeal
finalized. Accordingly, the second respondent is directed to consider
Ext.P3 appeal in accordance with law conducting a ‘rehearing’ and pass
final orders thereon as expeditiously as possible, at any rate, within one
month from the date of receipt of a copy of the judgment. Till such
W.P. (C) No. 19342 of 2010
: 2 :
final orders are passed in the appeal, all further proceedings pursuant
to Ext.P8 shall be kept in abeyance.
The Writ Petition is disposed of.
P. R. RAMACHANDRA MENON, JUDGE
kmd