IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH MARCH 2011 / 4TH CHAITHRA 1933 WP(C).No. 9440 of 2011(D) ---------------------------------------- PETITIONER(S): ------------------------ M/S.VALAYANATTU HIRING & CONSTRUCTIONS, RANNY, PATHANAMTHITTA DISTRICT, REPRESENTED BY BIJU PUNNOOSE, MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA-689 645. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SASTHAMANGALAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS ASST. SECRETARY, 695 010. 3. DY. TAHSILDAR (HEAD QUARTERS), TALUK OFFICE, RANNY, PIN-689 672. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.9440 of 2011 ------------------------------------------- Dated this the 25th day of March, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of penalty, which is confirmed through Ext.P2 by the first appellate authority, the petitioner had preferred second appeal before the 2nd respondent Tribunal as evidenced from Ext.P3. Ext.P4 is the stay petition filed along with the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated on issuing Ext.P5 & P6 demand notices under the Kerala Revenue Recovery Act, 1968. 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 is directed to consider and pass orders on Ext.P4 stay petition after affording an opportunity W.P.(C).9440/11 -2- 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 2nd respondent as directed above, recovery of amounts covered under Ext.P1 which is confirmed through Ext.P2, now initiated pursuant to Ext.P5 & P6 notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb