RAIHANA v. THE COMMERCIAL TAX OFFICER

ANTONY DOMINIC,J.W.P.(C)NO. 4637 of 2008.DATED THIS THE 8th DAY OF FEBRUARY 2008JUDGMENTBy Ext.P1, input tax credit was disallowed to the petitionerand against that order, the petitioner has filed Ext.P2 appealwhich is pending consideration of the second respondent. It issubmitted that while the appeal is pending, the first respondenthas issued Ext.P3 notice for completing the assessment. It is inthis background, this writ petition is filed for expediting Ext.P2appeal and deferring further proceedings pursuant to Ext.P3 tillthe appeal is disposed of. 2. The contention of the petitioner is that appeal againstorder disallowing the input tax credit is pending in appeal andthe outcome of the appeal will have an impact on furtherproceedings pursuant to Ext.P3. For this reason, I feel thatExt.P3 appeal deserves to be disposed of on an expeditiousbasis. Wpc.4637/2008-2- Accordingly, I direct that the 2nd respondent shall hear anddispose of Ext.P2 appeal as expeditiously as possible, at any ratewithin six weeks from the date of production of a copy of thisjudgment. I also direct that further proceedings pursuant toExt.P3 notice will stand deferred awaiting orders on Ext.P2appeal. I clarify that this judgment is rendered taking thesubmissions of the learned counsel for the petitioner thatassessment pursuant to Ext.P3 has not been completed even ason date and that if the assessment has been completed, thepetitioner will not be entitled to the benefit of this judgment. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGEks. K.R.UDAYABHANU,J.===================CRL.A.NO. OF 200JUDGMENTDATE: ......2006=====================