The petitioner has approached this Court with the following prayers:
“I) To call for records leading to Exhibit P-6 assessment order passed by the 1st respondent, verify and quash the same by issuing a writ of certiorari or any other appropriate writ, order or direction.
II) to restrain the 1st and 4th respondents from initiating revenue recovery proceedings pursuant to Ext.P-6 assessment order to collect balance tax demanded till final order is passed and communicated to the petitioner in Ext.P7 appeal by the 3rd respondent.
III) to direct the 3rd respondent to consider and pass orders in Exts.P7 appeal within a time limit fixed by this Hon'ble Court.
IV) to pass such other orders or directions which in the circumstances of this case, this Hon'ble Court deems fit.”
2. The learned counsel for the petitioner points out that, by virtue of the nature of business being conducted by the petitioner, the instance is not liable to attract any tax under the KVAT Act. Similar issue had come up before this Court earlier, and taking note of the nature of contentions raised, the statutory appeal preferred by the assessee before the concerned authority was directed to be disposed of, granting absolute stay, as borne by Ext.P2 judgment dated 18.06.2013 in W.A. No.838 of 2013.
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3. Mr. K. Srikumar, The learned Senior Counsel appearing for the petitioner submits that, the appeal preferred before the concerned authority in respect of the earlier assessment year, has been considered and finalised as per Ext.P3 order, whereby a decision has been rendered in favour of the petitioner. The only issue remaining is in respect of the assessment years 2011-12 wherein Ext.P6 assessment order has been passed on 17.10.2014, against which the petitioner has moved the Appellate Authority by way of Ext.P7 appeal and Ext.P8 petition is for stay, which are pending.
4. Heard the learned Government Pleader as well, who points out that the State has preferred an appeal against Ext.P3 order, with regard to which noting is expressed herein.
5. In view of the turn of events, this Court finds it fit and proper to direct the 3rd respondent to consider and pass appropriate orders on Ext.P7, in accordance with law, also taking note of all the relevant materials. The proceedings as above shall be finalised, in the light of all the relevant proceedings, as expeditiously as possible, at the earliest, at any rate, within 'two W.P.C. No. 35019 of 2014 -3-
months' from the date of receipt of a copy of this judgment. Coercive proceedings shall be kept in abeyance till such time Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the 3rd respondent, for further steps. The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE.
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