IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 7TH APRIL 2011 / 17TH CHAITHRA 1933 WP(C).No. 9626 of 2011(C) ------------------------- PETITIONER(S): --------------- NAUFAL K.K., PROPRIETOR, M/S. TWO STAR PLYWOODS, VANIYAKKAD, MANNAM P.O., ERNAKULAM DISTRICT, PIN-683 520. BY ADV. SRI.K.I.SAGEER RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 2. THE COMMERCIAL TAX OFFICER-II, COMMERCIAL TAXES, NORTH PARAVUR, ERNAKULAM. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.9626 of 2011 ------------------------------- Dated this the 7th day of April, 2011. J U D G M E N T Aggrieved by Ext.P2 order of assessment finalised under section 22(3) of the Kerala Value Added Tax (KVAT Act) Act, with respect to the assessment year 2010-11, the petitioner had filed statutory appeal before the 1st respondent, as evidenced from Ext.P3. Along with the appeal the petitioner had also filed an application seeking stay of collection of the tax pending disposal of the appeal. According to the petitioner, the appeal as well as the stay petition are pending consideration and disposal before the 1st respondent. Meanwhile, the petitioner was threatened with coercive steps for recovery of the tax amount in dispute. Hence the petitioner seeks direction to the appellate authority for an early disposal of the appeal and to stay the recovery steps till then. 2. Further grievance voiced by the petitioner is that, he has not been issued with delivery notes by the 2nd 2 W.P.(C).No.9626 of 2011 respondent, inspite of specific request made in this regard. The non issuance of delivery notes has prevented the petitioner from continuing the business activities, is the contention. Hence the petitioner also seeks a direction for issuing delivery notes as requested. 3. Considering pendency of the statutory appeal before the 1st respondent, I am of the view that, the matter can be disposed of directing the appellate authority to expedite consideration of the stay petition filed along with the appeal. 4. Therefore, the 1st respondent is directed to consider the stay petition filed along with Ext.P3 appeal, after affording an opportunity of hearing to the petitioner and to pass appropriate orders, as early as possible, at any rate within a period of 1 month from the date of receipt of a copy of this judgment. 5. Till such time orders are passed on the stay petitions, recovery of amounts covered under Ext.P2 shall be kept in abeyance. 3 W.P.(C).No.9626 of 2011 6. Learned Government Pleader appearing on behalf of respondents submitted that, the non issuance of delivery notes was due to the reason that the assessing authority became convinced that the petitioner is not carrying on any business activity. It is revealed through enquiry that the business place of the petitioner is remaining closed. It is further stated that on enquiry, it was revealed that the petitioner has purchased huge quantity of ply wood which was accounted as local purchases from unregistered dealers. But ply wood is an item which is leviable with Excise Duty and it could not be procured from any unregistered dealer. Hence it is evident that, the petitioner is not keeping proper accounts regarding the purchases and there is clandestine attempt to evade payment of tax, is the submission. Under such circumstances, delivery notes could not be issued, is the contention. 7. However, it is noticed that the request of the petitioner for issue of Delivery Notes has not been considered and replied by the assessing authority. If the 4 W.P.(C).No.9626 of 2011 petitioner makes any request for issuance of Delivery Notes, the same shall be considered and a proper decision shall be taken with reasoning mentioned thereof. If any such request is made, the same shall be disposed of at the earliest possible, at any rate within a period of 2 weeks from the date of receipt of such request. C.K.ABDUL REHIM, Judge ami/