IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD DECEMBER 2010 / 12TH AGRAHAYANA 1932 WP(C).No. 36262 of 2010(G) --------------------------------------- PETITIONER: ------------------- KIZHAKKEVILA FISH NETS INDUSTRIES KIZHAKKEVIL, THEVALLY, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, BALAKRISHNA PILLAI. BY ADVS. SRI.K.M.FIROZ, SMT.M.SHAJNA. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, THIRD CIRCLE, KOLLAM – 694 001. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, OFFICE OF THE APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY – 695 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM – 694 001. 4. THE BRANCH MANAGER, HDFC BANK, KOLLAM – 694 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO.36262 of 2010 --------------------------------- Dated this the 3rd day of December, 2010 JUDGMENT Aggrieved by Ext.P1 series of orders of assessment which were confirmed by the 1st appellate authority through Ext.P2 order, the petitioner had preferred second appeals as evidenced from Exts.P3, P3(a) and P3(b) before the 2nd respondent Tribunal. Ext.P4 series are the stay petitions filed along with the appeals. It is stated that appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent Tribunal. Grievance of the petitioner is that without considering pendency of the second appeals, coercive steps has now been initiated pursuant to Ext.P5 series notices issued under the provisions of the Revenue Recovery Act. It is also mentioned that prohibitory orders have already been issued freezing operation of the Bank Accounts of the petitioner as evidenced from Ext.P6. Under the above circumstances the petitioner seeks direction to restrain the recovery steps till the disposal of the appeals. WP(C) .36262/2010 2 2. Considering pendency of the matter before the appellate Tribunal, I am of the view that the writ petition can be disposed of directing the Tribunal to consider the matter on an early basis. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P4, P4(a) and P4(b) stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period six weeks from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 2nd respondent Tribunal as directed above, recovery steps now initiated pursuant to Ext.P5 series notices shall be kept in abeyance. Needless to say that the petitioner shall be permitted to conduct operation in the Bank Accounts despite Ext.P6 notice issued in this regard. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .36262/2010 3