~~~~~~~~~~~ The prayer in the Writ Petition is to direct the 2nd respondent to consider and pass final orders on Ext.P3 appeal at the earliest possible date. The facts narrated in the Writ Petition shows that Ext.P1 assessment was finalised mainly for want of filing necessary returns on time. The petitioner has moved the appellate authority by filing Ext.P3 appeal along with Ext.P4 petition for stay. After considering the Interlocutory Application for stay, the 2nd respondent has passed Ext.P5 interim order, granting interim stay, subject to satisfaction of 30% of the disputed liability, which admittedly has not been satisfied, referring to the financial constraints of the petitioner. 2. The learned counsel for the petitioner submits that the lapse on the part of the petitioner in not filing the returns on time is conceded, but, subsequently, the petitioner has filed the returns as borne by Ext.P6(a) to P6(k) and has satisfied the entire tax, interest and such other amounts payable in accordance with law. It is in the said circumstance, that the W.P.(C) No.29764/2014 2 petitioner has moved the Writ Petition, seeking for an early disposal of the appeal.
3. Heard the learned Government Pleader as well.
4. Obviously, the interim order passed by the appellate authority vide Ext.P5 is not under challenge in this Writ Petition. As such, this Court is not in a position to grant any relief with regard to the recovery proceedings. However, considering the nature of contentions raised by the petitioner and also the main relief sought for, the Writ Petition is disposed of with liberty to the petitioner to file an early posting petition before the 2nd respondent, on which event, the same shall be considered and appropriate orders shall be passed by the 2nd respondent within one month.
The petitioner shall produce a copy of this judgment along with a copy of the Writ Petition before the concerned respondent for further steps.
ps/11/11/2014 Sd/- P.R.RAMACHANDRAMENON, JUDGE.