IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 31ST MARCH 2011 / 10TH CHAITHRA 1933 WP(C).No. 10005 of 2011(A) ---------------------------------------- PETITIONER(S): ------------------------ P.R. RAVEENDRAN PILLAI, PROPRIETOR, SANGEETHA TRADERS, KUNNATHOOR, KOLLAM. BY ADV. SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH. RESPONDENT(S): -------------------------- 1. ASSISTANT COMMISSIONER-II, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM-691 001. 2. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM-695 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, KOLLAM-691 001. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM-695 001. R1 TO R4 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.10005 of 2011 ------------------------------------------- Dated this the 31st day of March, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 and P2 orders of assessments the petitioner had approached the first appellate authority. Ext.P3 and P4 are the orders issued by the first appellate authority wherein the assessments were modified to a certain extent. Not being satisfied with Ext.P3 and Ext.P4, the petitioner had preferred further appeals before the 2nd respondent Tribunal as evidenced from Ext.P5 and P6. Along with the appeals Ext.P7 and P8 stay petitions were also filed. Grievance of the petitioner is that during pendency of the appeals before the Tribunal, coercive steps of recovery has been initiated and Ext.P9 prohibitory order was issued against the Bank wherein the petitioner is holding account to realise the amount. Under such circumstances the petitioner seeks intervention of this court to restrain the recovery steps, pending disposal of the appeals. 2. Considering pendency of the matter before the Appellate Tribunal, I am of the view that the writ petition can be disposed of directing that authority to take expeditious steps. 3. Accordingly the writ petition is disposed of directing the 2nd respondent Tribunal to consider and pass orders on W.P.(C).10005/11 -2- Ext.P7 and P8 stay petitions, 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 issued by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 and P2, which were modified through Ext.P3 and Ext.P4, shall be kept in abeyance. 5. Needless to say that the prohibitory order issued under Ext.P9 shall remain as withdrawn, till a decision is taken as directed above. 6. The petitioner will produce a copy of this Judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb