IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38624 of 2010(C) ----------------------------------------- PETITIONER(S): ----------------------- COCHIN SHIPYARD LIMITED., PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS DGM (FINANCE) MR. T.N.SUDHAKAR. BY ADVS. SRI.E.K.NANDAKUMAR, SRI.JAYASANKAR.A.K., SRI.JOHN MATHAI.K., SRI.BEENY P.THOMAS, SRI.P.GOPINATH MENON, SRI.RAJAKANNAN. RESPONDENT(S): --------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. INTELLIGENCE OFFICER (IB), ERNAKULAM, OFFICE OF THE DEPUTY COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY-682 024. 3. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 4. THE SALES TAX APPELLATE TRIBUNAL, ERNAKULAM-682 015. 5. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM - 682 015. R1 TO R5 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 38624 of 2010 --------------------------------- Dated this the 23rd day of December, 2010 JUDGMENT Aggrieved by Ext.P1 order of penalty confirmed through Ext.P4 order of the 1st Appellate Authority, the petitioner had preferred further appeal, Ext.P6, before the 4th respondent. Ext.P5 is the stay petition filed along with the appeal. Grievance of the petitioner is that pending consideration of Exts.P5 and P6, the respondents had initiated recovery steps. Hence the petitioner is seeking direction to restrain recovery of the amounts pending disposal of the appeal by the Tribunal. 2. Considering the fact that statutory appeal is pending before the 4th respondent Tribunal, I am of the view that the writ petition can be disposed of directing that authority to take appropriate action. 3. Accordingly the writ petition is disposed of directing the 4th respondent Tribunal to consider and pass orders on Ext.P5 stay petition, after affording an opportunity of personal hearing to the petitioner, as early as possible, at any rate within six weeks from the date of receipt of a copy of this judgment. It WP(C) .38624/2010 2 is contended by the petitioner that on an earlier occasion when first appeal was pending, this court had granted absolute stay in the matter. It is also submitted that the question regarding liability for payment of tax already stands settled by the decision of the Hon'ble Supreme Court. It is for the appellate Tribunal to take note of all such matters while granting interim relief. 4. Till such time orders are issued by the 4th respondent Tribunal as directed above, recovery of the amounts covered under Ext.P1 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 4th respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .38624/2010 3