IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH SEPTEMBER 2009 / 2ND ASWINA 1931 WP(C).No. 26822 of 2009(W) -------------------------- PETITIONER(S): --------------- C.P. MAGGIE, PROPRIETRIX, M/S. HOTEL PRINCE PALACE, PALAYAM, THIRUVANANTHAPURAM. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.IV, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,THIRUVANANTHAPURAM. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, 1ST CIRCLE, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.26822 OF 2009 ------------------------------ Dated this the 24th day of September, 2009 J U D G M E N T ---------------------- 1. Against Ext.P4 order imposing penalty under Section 45A of the KGST Act, the petitioner had already approached the 2nd respondent in appeal, as evidenced by Ext.P5. Along with the appeal the petitioner had also filed Ext.P6 and P7 applications seeking early hearing of the appeal as well as stay against collection of the amount under dispute till the disposal of the appeal. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that steps are now being initiated for realising amount covered under Ext.P4 order, pending disposal of the appeal by the 2nd respondent. Hence the petitioner is seeking direction of early disposal of the appeal as well as for keeping in abeyance the recovery steps till then. 2. Having considered the facts and circumstances, I am of the opinion that the writ petition can be disposed of with direction to the 2nd respondent to consider and dispose of Ext.P5 appeal as well as the stay petition. Hence there will be a W.P.(C).26822/09 2 direction to the 2nd respondent to consider and pass orders on Ext.P7 stay petition, 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. The respondents are directed to keep in abeyance all further steps for realisation of the amount covered under Ext.P4 order of penalty till Ext.P7 petition is disposed of by the 2nd respondent. Considering the fact that the petitioner had approached the 2nd respondent in Ext.P6 petition seeking early hearing of the appeal, all earnest efforts shall be taken by the 2nd respondent to consider and dispose of the appeal at the earliest. C.K.ABDUL REHIM, JUDGE. okb