IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 7TH SEPTEMBER 2010 / 16TH BHADRA 1932 WP(C).No. 27804 of 2010(A) ----------------------- PETITIONER : ------------------ VARGHESE M. GEORGE, AGED 36 YEARS, MELATHIL AGENCIES, CENTRAL JUNCTION, ADOOR. BY ADVS. SRI. BECHU KURIAN THOMAS SRI. A.C.EAPEN SRI.ROSHEN.D.ALEXANDER RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPT. OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. COMMERCIAL TAX OFFICER-1, OFFICE COMMERCIAL TAXES, ADOOR, PATHANAMTHITTA DISTRICT. 4. DEPUTY TAHSILDAR (R.R), TALUK OFFICE, ADOOR. R1 TO R4 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.27804 of 2010 -------------------------------------- Dated this the 7th day of September, 2010 J U D G M E N T ---------------------- Against disallowance of input tax credit and consequential assessment, the petitioner had filed statutory appeal before the 2nd respondent as per Ext.P1. Along with the appeal an interim application seeking stay was also filed as evidenced from Ext.P2. Grievance of the petitioner is that without considering pendency of the appeal and stay petition recovery steps are now being pursued on issuing Exts.P5 & P6 demand notices. Hence the petitioner seeks directions for early disposal of the appeal and till then to restrain collection and recovery of the amounts in dispute. 2. Heard, learned Government Pleader appearing for respondents. Having considered the facts and circumstances, I am inclined to dispose of the writ petition on issuing necessary directions to the appellate W.P.(C).27804/2010 -2- authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P2 stay petition after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed as directed above, recovery of the amount of tax in dispute covered by the appeal, which is now initiated pursuant to Exts.P5 & P6 notices, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb