IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 32558 of 2010(T)
1. T.P.POULOSE,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER I,
... Respondent
2. THE INTELLIGENCE OFFICER,
3. DEPUTY COMMISSIONER (APPEALS),
For Petitioner :SRI.P.N.DAMODARAN NAMBOODIRI
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :08/11/2010
O R D E R
C. K. ABDUL REHIM, J.
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W.P.(C) No. 32558 of 2010
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Dated this the 8th day of November, 2010
JUDGMENT
Petitioner is aggrieved by Ext.P3 notice issued under
section 25(1) of the Kerala Value Added Tax Act, 2003.
Assessment for the year 2007-’08 was proposed to be
finalized on rejecting the return filed, on the ground that
the Intelligence Squad imposed penalty to the tune of
Rs.32,500/- based on interception of a transport effected by
the petitioner.
2. Contention of the petitioner is that, against the
order imposing penalty (Ext.P6), the petitioner had already
approached the appellate authority (the 3rd respondent) by
filing Ext.P7 appeal and the said appeal is pending
consideration and disposal. Hence the petitioner is seeking
direction to restrain the assessing authority (1st respondent)
to keep in abeyance finalization of the assessment pursuant
to Ext.P3 notice, till disposal of the appeal.
W.P.(C) No. 32558/2010 2
3. Heard, learned Government Pleader appearing for
the respondents. It is submitted that subsequent to Ext.P3
notice, the 1st respondent had finalized the order of
assessment, since the petitioner had failed to submit any
objections/reply. However, it is conceded that the
proceedings in this regard has not been despatched, in view
of an interim order passed by this Court on 26-10-2010.
4. Considering the facts and circumstances, I am of
the view that interest of justice will be served if the 3rd
respondent is directed to have an expeditious disposal of
Ext.P7 appeal and the 1st respondent is directed to keep in
abeyance completion of the assessment till the disposal of
the appeal.
5. Hence the writ petition is disposed of directing the
3rd respondent to consider and pass orders on Ext.P7
appeal, 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.
W.P.(C) No. 32558/2010 3
6. The 1st respondent is directed to keep in abeyance
finalization of the assessment pursuant to Ext.P3 notice, till
such time orders are passed by the 3rd respondent on Ext.P7
appeal. Needless to say that the petitioner shall be provided
with an opportunity to file objection and an opportunity of
personal hearing before completing the assessment.
C. K. ABDUL REHIM,
JUDGE.
mn.