IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH MARCH 2011 / 16TH PHALGUNA 1932 WP(C).No. 6906 of 2011(K) ------------------------- PETITIONER:- ------------------ M/S.HKA AGENCIES, REP. BY ITS PARTNER, MOHAMMED ASHRAFF, S/O.LATE HAJEE ASSAINAR, RESIDING AT 4B, LINK HEIGHTS, PANAMPALLY NAGAR, ERNAKULAM, COCHIN-36. BY ADV. SRI.P.A.AZIZ SRI.I.G.MANOHARAN SRI.N.N.PANKAJAKSHAN SMT.P.DHANYA RESPONDENTS:- ---------------------- 1. STATE OF KERALA, REP. BY THE CHIEF SECRETARY, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, (APPEALS), SALES TAX COMPLEX, THEVARA, COCHIN-682015. 3. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE II, ERNAKULAM, SALES TAX COMPLEX, THEVARA, COCHIN-682015. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, COCHIN-682030. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.6906 of 2011-K. = = = = = = = = = = = = = Dated this the 7th March, 2011. J U D G M E N T The assessment with respect to the year 2007-'08 was finalised against the petitioner under Section 25(1) of the Kerala Value Added Tax Act (KVAT Act) as per Ext.P1 order. Since there were some discrepancy in the demands raised, the petitioner submitted Ext.P3 application before the 3rd respondent assessing authority to rectify the same, and according to the petitioner the said application is pending consideration and disposal before the 3rd respondent. The petitioner had also preferred statutory appeal against Ext.P1 as evidenced from Ext.P7, before the 2nd respondent. Along with the appeal, the petitioner had also filed application seeking stay. 2. Ext.P4 is the assessment finalised with respect to the period 6/2010, under Sec.25(1) of the KVAT Act. Against Ext.P4 also the petitioner had preferred before the WP(C).No.6906 of 2011-K. 2 2nd respondent, as per Ext.P8. The said appeal was filed accompanied with an application seeking stay of the recovery of tax amount in dispute. 3. According to the petitioner, Exts.P7 and P8 appeals as well as the accompanying interim applications for stay are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that coercive steps of recovery is now being initiated on the basis of Exts.P9 and P11 notices, without considering pendency of the appeals. Hence the petitioner seeks interference of this court to restrain the recovery steps, till the disposal of the appeals. 4. Considering pendency of the matter before the statutory appellate authority, I am of the view that the writ petition can be disposed of directing the said authority to expedite the matter. 5. Therefore, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on the stay petitions filed along with Exts.P7 and P8 appeals, WP(C).No.6906 of 2011-K. 3 after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this Judgment. 6. The 3rd respondent is directed to consider Ext.P3 rectification application and to dispose of the same after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this Judgment. 7. Till such time orders are issued by the 2nd respondent as directed above, recovery of amounts covered under Exts.P1 and P4, which is now initiated pursuant to Exts.P9 and P11 notices shall be kept in abeyance. The petitioner will produce copies of this Judgment before respondents 2 and 3. C.K.ABDUL REHIM, (Judge) Kvs/-