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. 38526 of 2010(M) --------------------------------------- PETITIONER: ------------------- MAGGY SUNNY, PROPRIETRESS, M/S.SUNNY JACOB, 916 KERALA SHOW ROOM, M.G.ROAD, PAZHAVANGADI, THIRUVANANTHAPURAM. BY ADV. SRI.C.K.THANU PILLAI. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 011. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), THIRUVANANTHAPURAM - 695 001. R1 TO R3 BY GOVT. 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: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38526 of 2010 ------------------------------------------- Dated this the 23rd day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment, which is revised and modified through Ext.P2 and P3, the petitioner had preferred further appeal, Ext.P4, before the 2nd respondent Tribunal. Ext.P5 is the stay petition filed along with the appeal. Grievance of the petitioner is that, without considering pendency of the appeal and the stay petition, coercive steps of recovery has now been initiated on the basis of Ext.P6 notice. Hence the petitioner seeks direction to dispose of the appeal on an early basis and till then to stay the recovery steps. 2. Considering pendency of the statutory appeal, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent Tribunal is directed to consider and pass orders on Ext.P5 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. W.P.(C).38526/10-M -2- 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 which is now initiated pursuant to Ext.P6 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent Tribunal. C.K.ABDUL REHIM, JUDGE. okb