IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD JUNE 2011 / 2ND ASHADHA 1933 WP(C).No. 16835 of 2011(D) -------------------------- PETITIONER ------------------- JAMALUDEEN KUNJU, B.M AGENCIES, MEMANA, OCHIRA.P.O, KOLLAM - 690 526. BY ADVS. SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR SRI.K.JAGADEESH RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, KARUNAGAPPLLY, KOLLAM - 690 518. 2. THE DEPUTY COMMISSIONER (APPEAL)-II, COMMERCIAL TAXES, KOLLAM - 690 513. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16835 of 2011(D) --------------------------------------- APPENDIX --------------- PETITIONER'S EXHIBITS ----------------------------------- EXT.P1. COPY OF THE ORDER IN APPEAL KVAT 441 OF 2009, DATED 30.09.2010 EXT.P2. COPY OF THE ORDER IN APPEAL KVAT 322 OF 2010, DATED 15.09..2010 EXT.P3. COPY OF THE APPLICATION FOR COMPOUNDING THE OFFENCE, DATED 18.10.2010 EXT.P4. COPY OF THE CHELAN NO.519 AND THE COVERING LETTER, DATED 18.10.2010. EXT.P5. COPY OF THE NOTICE UNDER SECTION 67(1) OF THE KVAT ACT, DATED 28.01.2011. EXT.P6. COPY OF THE OBJECTION FILED BY THE PETITIOER AGAINST THE PROPOSAL FOR IMPOSING THE PENALTY. EXT.P7. COPY OF THE ORDER OF THE 1ST RESPONDENT, DATED 23.03.2011 EXT.P8. COPY OF THE PENALTY AMOUNT OF RS. 43,15,134/- DATED 23.03.2011 EXT.P9. COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07.05.2011. EXT.P10. COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT, DATED 07.05.2011. EXT.P11. COPY OF THE PETITION FOR RECTIFICATION OF MISTAKES DATED 07.05.2011 FILED BEFORE THE 1ST RESPONDENT. EXT.P12. COPY OF THE COMMUNICATION OF THE 1ST RESPONDET, DATED 26.05.2011. RESPONDENT'S EXHIBITS : NIL -------------------------------------- / TRUE COPY / P.A. TO JUDGE VK C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16835 of 2011 --------------------------------- Dated this the 23rd day of June, 2011 JUDGMENT Aggrieved by Ext.P7 order imposing penalty under section 67(1) of the Kerala Value Added Tax Act (KVAT Act) and consequent demand raised through Ext.P8, the petitioner had filed statutory appeal before the 2nd respondent as evidenced from Ext.P9. Ext.P10 is the stay petition filed along with the appeal. The petitioner had also filed a rectification application before the 1st respondent seeking to rectify Ext.P7 order, as evidenced from P11. The rectification application was dismissed by the 1st respondent as evidenced from Ext.P12. Hence the matter is now under challenge before the appellate authority. 2. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated to realise the amount of penalty imposed. Hence interference of this court is sought for to restrain the recovery steps till the disposal of the appeal. 3. Heard; learned Government Pleader appearing on behalf WP(C) .16835/2011 2 of the respondents. Considering the fact that the appellate authority is in seizin of the matter, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 4. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P10 stay petition filed along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . 5. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P7, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/