IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 12TH APRIL 2011 / 22ND CHAITHRA 1933 WP(C).No. 12218 of 2011(B) --------------------------------------- PETITIONER(S): ------------------------ M/S.ALUKKAS JEWELLERY, OPP. MAHARAJAS GROUND, M.G. ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------------------- 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-15. 2. INTELLIGENCE OFFICER, SQUAD NO.IV., DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-15. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. 4. KVAT APPELLATE TRIBUNAL, DIVISIONAL BENCH, ERNAKULAM-15. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.12218 of 2011 ------------------------------------------- Dated this the 12th day of April, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order which is confirmed through Ext.P2 by the first appellate authority, the petitioner had preferred second appeal before the 3rd respondent Tribunal, as evidenced from Ext.P3. Ext.P4 is the stay petition filed along with the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated on issuing Ext.P5 demand notice under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeal I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition after affording an W.P.(C).12218/11 -2- opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. While disposing the stay petition the Tribunal shall take note of the payments alleged to have been made by the petitioner against the impugned demand. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P5 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb