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. 37031 of 2010(D) --------------------------------------- PETITIONER: ------------------- NAKSHATHRA FOOTWEAR & FANCY, MANNARKAD, PALAKKAD DISTRICT, REP. BY ITS PROPRIETOR, YOONUS SALIM, S/O.P. YOUSUF, PANAKKADAN HOUSE, CHOMERI GARDEN, KODATHIPADI, MANNARKKAD, PALAKKAD DISTRICT. BY ADVS. SRI.SAJAN VARGHEESE .K, SRI.LIJU. M.P. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 031. 2. THE COMMERCIAL TAX OFFICER, MANNARKKAD - 678 582. 3. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAX OFFICER, PALAKKAD - 678 001. R1 TO R3 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. 37031 of 2010 --------------------------------- Dated this the 13th day of December, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment completed under section 25 of the Kerala Value Added Tax Act, with respect to the year 2008-09, the petitioner had preferred Ext.P3 statutory appeal before the 1st respondent. Along with the appeal, the petitioner had filed a stay petition as evidenced from Ext.P4. It is submitted that without considering pendency of the appeal, coercive steps of recovery has now been initiated pursuant to Ext.P5 notice issued under the provisions of the Revenue Recovery Act. Under the said circumstances petitioner seeks direction to restrain recovery steps till the disposal of the appeal. 2. Heard, the learned Government Pleader appearing on behalf of the respondents. It is pointed out that there may be delay in filing the appeal before the 1st respondent. However considering the fact that statutory appeal is pending consideration before the 1st respondent I am of the opinion that the matter can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing the WP(C).No.37031/2010 2 1st respondent to consider Ext.P4 stay petition if the petitioner had preferred Ext. P3 appeal and the same has already been registered on the files of that authority, and to pass appropriate orders thereon, 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 . 4. Till such time orders are passed by the 1st respondent as directed above, recovery of the amount 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 1st respondent. pmn/ C.K.ABDUL REHIM,JUDGE