The petitioner has approached this Court with the following prayers:
“I) To call for records leading to Exhibit P-10 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-
10 assessment order to collect balance tax demanded till final order is passed and communicated to the petitioner in Ext.P11 appeal by the 3rd respondent.
III) to direct the 3rd respondent to consider and pass orders in Exts.P11 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 W.P.(C) No.30110 of 2014 2 by Ext.P4 judgment dated 18.06.2013 in W.A. No.838 of 2013.
3. Mr. K. Srikumar, The learned Senior Counsel appearing for the petitioner submits that, the appeals preferred before the concerned authority in respect of the earlier assessment years, have been considered and finalised as per Exts.P5,P8 and P9 orders in respect of the concerned assessment years, whereby a decision has been rendered in favour of the petitioner. The only issue remaining is in respect of the assessment years 2009-2010, wherein Ext.P10 assessment order has been passed on 17.09.2014, against which the petitioner has moved the Appellate Authority by way of Ext.P11. Ext.P12 petition is for stay, which is pending.
4. Heard the learned Government Pleader as well, who points out that the State has preferred an appeal against Ext.P5 order.
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.P11, in accordance with law, also taking note of the position as discernible from Exts.P5,P8 and P9 W.P.(C) No.30110 of 2014 3 orders and other relevant materials, if any. 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 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 sp