IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH SEPTEMBER 2010 / 15TH BHADRA 1932 WP(C).No. 27546 of 2010(P) ------------------------- PETITIONER: ------------------ VINOD KUMAR.K., AGED 46 YEARS, S/O.THANKAPPAN NAIR, KAILATH HOUSE, KANJEETTUKARA P.O., RANNI TALUK, AYROOR VILLAGE, PATHANAMTHITTA DISTRICT. BY ADVS. SRI.P.HARIDAS SMT.S.SIKKY RESPONDENT(S): ------------------------ 1. STATE OF KERALA REP.BY SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, (APPEALS), KOLLAM. 3. THE COMMERCIAL TAX OFFICER (WC & LT), PATHANAMTHITTA. 4. THE DEPUTY TAHSILDAR, RANNI. 5. KERALA VALU ADDED TAX APPELLATE TRIBUNAL REP.BY ITS CHIEF MINISTERIAL OFFICER, ADDITIONAL BENCH, THIRUVANANTHAPURAM. R1 to R5 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 27546 OF 2010 ------------------------------ Dated this the 6th day of September, 2010 JUDGMENT Assessments completed against the petitioner for the years 2005- 06 to 2008-09, under the provisions of the Kerala Value Added Tax Act, were challenged in appeal by the petitioner. Through Ext.P6 common order the first appellate authority had dismissed those appeals. The petitioner has now approached the 5th respondent Tribunal by filing second appeals, as evidenced from Exts.P7 to P7(c). Along with the appeals, the petitioner had also filed applications seeking stay of collection of the tax amount in dispute. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 5th respondent Tribunal. Grievance of the petitioner is that without considering pendency of the appeals and the applications, recovery steps has now been initiated and movables belonging to the petitioner is being put to sale. 2. Heard learned Government Pleader appearing for the respondents. In view of the fact that statutory appeals accompanied with the I.As. are pending consideration and disposal before the Tribunal, I am of the opinion that the Writ Petition can be disposed of on issuing necessary directions to that Tribunal. 2 WP(C) No. 27546/2010 3. In the result, the Writ Petition is disposed of directing the 5th respondent Tribunal to consider and pass orders on stay applications filed along with Exts.P7, P7(a), P7(b) and P7(c) appeals, 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. Till such time orders are passed on the stay petitions as directed above, all further steps of recovery initiated pursuant to Exts.P4 and P8 shall be kept in abeyance. The petitioner shall produce a copy of this judgment before the Tribunal. C.K. ABDUL REHIM JUDGE dnc