RAPHEAL AND COMPANY CHERPU Vs. COMMIERCIAL TAX OFFICER

JUDGEMENT

(1.) Exhibits P7, P8 and P12 are the revised assessment orders which have been challenged by the petitioner in WP(C) No.12778/2007. The writ petition having been dismissed by Ext.P13 judgment, the petitioner has filed WA No.1144/2007, which is stated to be posted after the summer vacation for admission.

(2.) In the meanwhile petitioner resorted to the appellate remedy available to him under the Kerala General Sales Tax Act and Exhibits P14, P14(a) and P14(b) are the appeals filed. Along with the appeals, Exhibits P15, P15(a) and P15(b) have been filed seeking stay of recovery pursuant to the assessment orders mentioned above. In the meanwhile this writ petition has been filed by the petitioner stating that unless orders are passed in the appeal, petitioner will have to face coercive proceedings.

(3.) Having considered the matter, I am inclined to dispose of the writ petition directing the appellate authority, the second respondent, to consider and pass orders on Exhibits P15, P15(a) and P15(b) stay petitions as expeditiously as possible at any rate within six weeks. In the meanwhile coercive action, if any pursuant to Exhibits P7, P8 and P12 revised assessment orders shall be kept in abeyance. The petitioner shall produce a copy of this judgment before the second respondent for compliance. Writ petition is disposed of as above.