IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND SEPTEMBER 2010 / 31ST BHADRA 1932 WP(C).No. 29113 of 2010(L) -------------------------- PETITIONER: ------------------ THOMAS.V.ABRAHAM, PROPRIETOR, EXCELL JEWELLERS, ITTIAPPARA, RANNI, PATHANAMTHITTA. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER (AA), PATHANAMTHTITA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 009. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM-695 010. 4. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA. BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 29113 OF 2010 ------------------------------------ Dated this the 22nd day of September, 2010 JUDGMENT The petitioner had filed Ext.P3 second appeal before the 3rd respondent Tribunal against Ext.P2 order of the first appellate authority. Ext.P1 order of assessment was finalised with respect to the year 2007-08 and the petitioner had challenged the same before the first appellate authority. In Ext.P2 order the first appellate authority had allowed certain modifications. But not being satisfied with such modifications, now Tribunal has been approached by filing second appeal. Along with Ext.P3 appeal the petitioner had also filed stay petition as per Ext.P4. But without considering pendency of the appeal and stay petition revenue recovery steps has now been initiated pursuant to Ext.P5 notice. Therefore the petitioner is seeking direction to restrain the recovery steps till the disposal of the appeal by the Tribunal. 2. Heard learned Government Pleader appearing 2 WP(C) No. 29113/2010 on behalf of respondents. Having considered facts and circumstances, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the Tribunal. 3. The 3rd respondent is directed to consider and pass orders on Ext.P4 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. 4. Till such time orders are passed by the Tribunal as directed above recovery of the amounts covered under Ext.P5 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the Tribunal. C.K. ABDUL REHIM JUDGE dnc