IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 14TH JANUARY 2010 / 24TH POUSHA 1931 WP(C).No. 1235 of 2010(D) ------------------------- PETITIONER(S): --------------- GEORGE C.KOTTIYANI, 23/9, DD VYPAR BHAVAN, III FLOOR, KP VALLON ROAD, KADAVANTHARA, KOCHI-682 020. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER OF APPEALS, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER (WC) COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 030. GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N.RAVINDRAN, J. --------------------------------------------- W.P.(C) NO. 1235 OF 2010 --------------------------------------------- Dated this the 14th day of January, 2010 JUDGMENT The petitioner is an assessee on the files of the second respondent. By Ext.P2 order passed on16.11.2009, the second respondent assessed the petitioner to pay tax in respect of the works executed by him during the year 2008-2009. Aggrieved thereby, the petitioner filed Ext.P3 appeal before the first respondent along with Ext.P4 application seeking stay of recovery of the tax assessed. Along with the appeal, the petitioner has produced Ext.P5 declaration claiming exemption of payment of tax. The grievance voiced by the petitioner is that even before the appeal and the stay petition filed by him before the appellate authority are considered, steps have been taken to recover the tax assessed as per Ext.P2 order and Ext.P6 demand notice under Section 7(3) of the Kerala Revenue Recovery Act, 1968 has been issued to the petitioner. In this Writ Petition, the petitioner seeks a direction to the first respondent to consider Ext.P3 appeal and Ext.P4 stay petition and pass orders thereon within a time limit to be fixed by this Court. He also seeks a direction to the respondents to refrain from proceeding with Ext.P6 demand notice. W.P.(C) NO.1235 OF 2010 2 2. The main ground raised in Ext.P3 appeal is that the petitioner is entitled to the benefit of exemption and that it was wrongly disallowed by the assessing authority. In my opinion, it is for the appellate authority to decide whether pending disposal of the appeal, recovery of the tax assesed as per Ext.P2 order should be kept in abeyance or not. Ext.P2 order was passed on 16.11.2009. Ext.P3 appeal was presented on 14.12.2009. The appeal is not ripe for hearing. In such circumstances, I dispose of the Writ Petition with a direction to the first respondent to consider Ext.P4 stay petition filed by the petitioner in Ext.P3 appeal and to pass orders thereon, after notice to and affording the petitioner a reasonable opportunity of being heard, expeditiously and in any event within one month from today. Till such time, further proceedings to recover the tax assessed as per Ext.P2 order shall be kept in abeyance. (P.N.RAVINDRAN, JUDGE) spc W.P.(C) NO.1235 OF 2010 3