Kerala High Court
M/S.Steel Exchange India Ltd vs Asst.Commissioner (Assmt) - Iii on 8 February, 2011
Author: C.K.Abdul Rehim
Bench: C.K.Abdul Rehim
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 3916 of 2011(L)
1. M/S.STEEL EXCHANGE INDIA LTD.,
... Petitioner
Vs
1. ASST.COMMISSIONER (ASSMT) - III,
... Respondent
2. DEPUTY COMMISSIONER (APPEALS),
3. INSPECTING ASST.COMMISSIONER,
For Petitioner :SRI.HARISANKAR V. MENON
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :08/02/2011
O R D E R
C.K.ABDUL REHIM,J.
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WP(C).NO. 3916 of 2011
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Dated this the 8th day of February, 2011
JUDGMENT
Against Exts.P1 and P2 orders of assessment the petitioner had preferred statutory appeals before the 2nd respondent, as evidenced from Exts.P3 and P4. Stay petitions were also filed along with the appeals as per Exts.P5 and P6. It is stated that appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Meanwhile, on the basis of a rectification application filed by the petitioner, orders under Exts.P1 and P2 were modified and Exts.P7 and P8 orders were issued, making considerable reduction with respect to the liability.
2. Grievance of the petitioner is that, coercive steps of recovery has now been initiated to realise the amount due under Exts.P7 and P8, without considering pendency of the appeals before the 2nd respondent. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeals.
3. Considering the fact that the statutory appeals are WP(C) .3916/2011 2 pending disposal before the appellate authority, I am of the view that interest of justice will be served if a direction is issued to that authority to have an early disposal of the appeals.
4. Therefore the writ petition is disposed of directing the 2nd respondent to consider and dispose of Exts.P3 and P4 appeals after affording an opportunity of hearing to the petitioner, as early as possible at any rate with a period of two months from the date of receipt of a copy of this judgment.
5. Till such time the appeals are disposed of, recovery of the amount covered under Exts.P7 and P8 shall be kept in abeyance, subject to condition of the petitioner remitting 50% of the amount due under those orders and on furnishing security bond with respect to the balance amount, within two weeks from the date of receipt of a copy of this judgment.
C.K.ABDUL REHIM,JUDGE
pmn/
WP(C) .3916/2011 3