IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH SEPTEMBER 2010 / 7TH ASWINA 1932 WP(C).No. 29952 of 2010(T) ------------------------ PETITIONER : ------------------ M/S.PREETHY COCONUT PRODUCTS THANNISSERY, PALAKKAD REP BY ITS MANAGING PARTNER TOM.C.GEORGE. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENT(S): ------------------------ 1. STATE OF KERALA REP BY SECRETARY, FINANCE DEPARTMENT, GOVT SECRETARIAT, THIRUVANANTHAPURAM 695 001 2. THE INTELLIGENCE OFFICER COMMERCIAL TAXES, SQUAD NO.1 PALAKKAD 678 001 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, PIN 679 013. 4. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES DEPARTMENT, PALAKKAD 678 001 5. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, COMMERCIAL TAXES, ERNAKULAM PIN 679 013. R1 TO R5 BY GOVT. PLEADER SRI. C.K. GOVINGAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.29952 of 2010 ------------------------------------------- Dated this the 29th day of September, 2010 J U D G M E N T ---------------------- With respect to the assessment years 2007-08 and 2008-09, penalty was imposed on the petitioner under Section 67 of the Kerala Value Added Tax Act, 2003 (KVAT Act). First appeals filed against those orders were dismissed through Ext.P3 order. Second appeals filed by the petitioner before the Appellate Tribunal (5th respondent) as per Exts.P5 (a) & P6(a), are pending consideration and disposal. It is submitted that along with appeals the petitioner had also filed stay applications and early posting petition as evidenced from Exts.P5(b), P5(c) and P6(b), P6(c) respectively. Grievance of the petitioner is that without considering pendency of the appeals and the accompanying applications, recovery steps are now being pursued on issuance of Ext.P7 notice. 2. Having considered the fact that statutory appeals are pending, I am of the opinion that this writ petition can be disposed of on issuing necessary directions to the Appellate Tribunal. W.P.(C).29952/10-T -2- 3. The 5th respondent Tribunal is directed to consider and pass orders on Exts.P5(b) and P6(b) stay petitions, after affording an 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. 4. Learned counsel for the petitioner raises contentions that the penalty was imposed through a totally non-speaking order, which enumerates no reasoning based on the objections submitted. I find no reason to believe that the Appellate Tribunal will not appreciate such contentions while disposing the petitions seeking interim orders. 5. Till such time orders are passed by the Appellate Tribunal, all the recovery steps now initiated pursuant to Ext.P7 shall be kept in abeyance. The petitioner will produce a copy of this judgment before the Appellate Tribunal. C.K.ABDUL REHIM, JUDGE. okb