IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 8TH MARCH 2010 / 17TH PHALGUNA 1931 WP(C).No. 7367 of 2010(U) ------------------------- PETITIONER(S): --------------- K.UMMER, K.M.H. TRADERS, PERINTHALMANNA, MALAPPURAM DISTRICT. BY ADV. SRI.K.M.SATHYANATHA MENON RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER(INVESTIGATION BRANCH), COMMERCIAL TAXES, MALAPPURAM. 2. THE ASST. COMMISSIONER(KVAT), SPECIAL CIRCLE, MALAPPURAM. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, PERINTHALMANNA. 4. THE APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 7367 of 2010 --------------------------------------- Dated, this the 8th day of March, 2010 J U D G M E N T The impugned order has been subjected to challenge by filing Ext.P2 appeal before the 4th respondent/Tribunal, who after considering the facts and circumstances, passed Ext.P14 order granting interim stay for a period of three months. The learned counsel for the petitioner submits that the matter could not be brought up for further extension and that Ext.P12 appeal is still pending finalisation. However because of the lapse in getting the interim order extended, the respondents have proceeded with further steps invoking the machinery under the Kerala Revenue Recovery Act, causing issuance of Ext.P15 notice, demanding huge amounts from the petitioner; which hence is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, particularly the fact that the contention raised from the part of the petitioner were well appreciated by the 4th respondent/appellate authority while granting the interim order on 19.12.2008, without imposing any condition and also the undisputed fact that the appeal is pending for nearly two years, the WP(C) No.7367/2010 2 4th respondent is directed to consider and finalise Ext.P12 appeal in accordance with law and to pass appropriate orders thereon after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within six weeks from the date of receipt of a copy of this judgment. It is made clear that till such final orders are passed on Ext.P12 appeal, all further proceedings pursuant to Ext.P15 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc