IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 13TH DECEMBER 2010 / 22ND AGRAHAYANA 1932 WP(C).No. 37013 of 2010(B) --------------------------------------- PETITIONER: ------------------- MIRSHA KHAN.T.K,PROPRIETOR,MILO RUBBERS, KANJIRAPPALLY,KOTTAYAM DISTRICT,PIN-686 507. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR, SRI.K.UMAMAHESWAR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER,PONKUNNAM, KOTTAYAM DISTRICT-686 506. 2. DEPUTY COMMISSIONER (APPEALS),COMMERCIAL TAXES,KOLLAM-691 009. 3. DY.COMMISSIONER(APPEALS),COMMERCIAL TAXES,ERNAKULAM-682 015. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PALA,KOTTAYAM-686 002. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO.37013 of 2010 --------------------------------- Dated this the 13th day of December, 2010 JUDGMENT Aggrieved by Ext.P1 order imposing penalty issued under section 67(1) of the KVAT Act, the petitioner had preferred statutory appeal before the 3rd respondent, as evidenced from Ext.P2. Ext.P3 is the stay petition and Ext.P4 is the early hearing petition filed along with the appeal. It is stated that appeal as well as the accompanying applications are pending disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps has now been initiated pursuant to Ext.P5 notice issued under the provisions of the Revenue Recovery Act. Hence interference of this court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal before the 3rd respondent, I am of the opinion that the writ petition can be disposed of directing the 3rd respondent to WP(C) .37013/2010 2 expedite the matter. 3. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P3 stay petition filed along with appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 3rd respondent, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. pmn/ C.K.ABDUL REHIM,JUDGE WP(C) .37013/2010 3