IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 17TH NOVEMBER 2009 / 26TH KARTHIKA 1931 WP(C).No. 32970 of 2009(M) -------------------------------- PETITIONER: ------------- M/S.INFRA HOTELS & RESORTS LTD., (LOTUS 8 A' PART HOTELS,NEDUMBASSERY), M.G.ROAD,ERNAKULAM (DISTRICT). BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------- 1. THE COMMERCIAL TAX OFFICER,3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM,J. -------------------------------------------- WP(C).Nos.32970 of 2009 --------------------------------------------- Dated this the 17th day of November, 2009. JUDGMENT Ext.P8 statutory appeal filed against assessment completed made under the KVAT Act, for the periods from April 2009 to June 2009 as per Exts.P5 to P7 orders, is pending consideration and disposal before the 2nd respondent. Petitioner had also filed stay petition as evidenced by Ext.P9 along with the appeal. Since recovery steps have been initiated without taking note of pendency of appeal, the petitioner is approaching this court seeking direction for early disposal of the appeal and to keep in abeyance realisation of the amounts. Since the matter is pending consideration before the statutory appellate authority, I am of the opinion that the writ petition can be disposed of by issuing necessary directions to that authority. 2. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P9 application filed seeking stay of recovery of tax amount in dispute, after affording an opportunity of hearing to the petitioner, as early as WPC.32970/2009 2 possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 3. Respondents are directed to keep in abeyance all further steps for realisation of the amounts covered under Exts.P5 to P7 orders, till orders are passed by the 2nd respondent as directed above. 4. The 2nd respondent is also directed to take effective steps for disposal of the appeal itself at the earliest. C.K.ABDUL REHIM, JUDGE Pmn/ WPC.32970/2009 3 C.K.ABDUL REHIM,JUDGE. Pmn/