IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH MARCH 2011 / 24TH PHALGUNA 1932 WP(C).No. 7951 of 2011(T) ------------------------- PETITIONER(S): --------------- P.ABDUL LATHEEF, HARSHIN ENTERPRISES, TIRUR, MALAPPURAM DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. ASST.COMMISSIONER (KVAT), COMMERCIAL TAXES SPECIAL CIRCLE, MALAPPURAM-679 505. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 013. 3. INSPETING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-679 505. BY ADV.SRI.C.K.GOVINDAN, Sr.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.7951 of 2011 ------------------------------- Dated this the 15th day of March, 2011. J U D G M E N T Through Exts.P1 and P1(a), penalty was imposed against the petitioner under section 47(6) of the Kerala Value Added Tax Act. The petitioner had preferred statutory appeal against those orders as per Exts.P2 and P2 (a), before the 2nd respondent. It is stated that those appeals are pending consideration and disposal before the 2nd respondent. Meanwhile, based on Exts.P1 and P1(a), assessment was finalised against the petitioner as per Ext.P3. The petitioner had also preferred Ext.P4 appeal accompanied by Ext.P5 stay petition before the 2nd respondent, against Ext.P3 order. Grievance of the petitioner is that, pending consideration of the above said appeals, recovery steps has now been initiated on the basis of Ext.P7 notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner is seeking 2 W.P.(C).No.7951 of 2011 direction to restrain the recovery steps till the disposal of the appeals. 2. Considering the fact that the statutory appeals are pending disposal before the 2nd respondent, I am of the view that, the writ petition can be disposed of on issuing direction to that authority to take appropriate steps. 3. Therefore, the 2nd respondent is directed to consider and dispose of Exts.P2 and P2(a) appeals after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of 1 month from the date of receipt of a copy of this judgment. On disposal of Exts.P2 and P2(a), the 2nd respondent shall consider and pass orders on Ext.P5 stay petition filed along with Ext.P4 appeal, after affording an opportunity of hearing to the petitioner at the earliest possible, at any rate within a period of 2 weeks from the date of disposal of Exts.P2 and P2(a) appeals. 4. Till such time orders are issued by the 2nd respondent on Ext.P5 stay petition, recovery of amounts 3 W.P.(C).No.7951 of 2011 covered under Ext.P4 which is now initiated on the basis of Ext.P7 notice shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, Judge ami/