IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 29TH OCTOBER 2009 / 7TH KARTHIKA 1931 WP(C).No. 30685 of 2009(E) --------------------------------------- PETITIONER(S): ------------------------- M/S.STAR HOMES, SOUTH STAR APARTMENT, OPP.K.S.R.T.C, BUS STAND, ERNAKULAM, KOCHI-35, REPRESENTED BY ITS MANAGING PARTNER SRI.AJAY V.GEORGE. BY ADVS. MR.V.P.SUKUMAR MR.KURYAN THOMAS RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER (WC), OFFICE OF THE DY.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30685 OF 2009 ------------------------------ Dated this the 29th day of October, 2009 J U D G M E N T ---------------------- 1. Assessment against the petitioner under the Kerala Value Added Tax Act, 2003 (KVAT Act) with respect to the year 2008-09 was completed as per Ext.P1 order, dt.14.9.09. Aggrieved by Ext.P1, petitioner had filed statutory appeal before the 2nd respondent as evidenced from Ext.P2. Petitioner had also filed Ext.P3 application seeking stay of collection of tax in dispute, pending disposal of the appeal. It is submitted that the appeal and stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that revenue recovery steps have now been initiated pursuant to Ext.P1 notice, without taking into consideration of pendency of the appeal. Hence the writ petition is filed seeking direction for early disposal of the appeal and to keep in abeyance recovery steps till then. 2. Heard, counsel for the petitioner and Government Pleader appearing for respondents. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the appellate authority to W.P.(C).30685/09-E 2 have an early disposal of the appeal as well as the stay petition. 3. Therefore, the 2nd respondent is directed to consider and pass orders on Ext.P3 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. 4. Respondents are directed to keep in abeyance realisation of amounts covered under Ext.P1, till orders are passed on the stay petition as directed above. 5. The 2nd respondent is also directed to take steps for early disposal of the appeal itself, thereafter. C.K.ABDUL REHIM, JUDGE. okb