IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH DECEMBER 2009 / 16TH AGRAHAYANA 1931 WP(C).No. 34219 of 2009(V) -------------------------- PETITIONER: --------------- M/S.DAMODAR CASHEW CO.,AMBALATHARA, PULLOOR.PO,KANHANGAD,KASARAGOD DISTRICT, REPRESENTED BY YOGESH PRABHU,MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: --------------- 1. ASST.COMMISSIONER(KVAT),COMMERCIAL TAXES SPECIAL CIRCLE,KASARAGOD. 2. KERALA STATE TAX APPELLATE TRIBUNAL, ADDL.BENCH,CHEROOTTY ROAD,KOZHIKODE,REPRESENTED BY ITS ASST.SECRETARY. 3. INSPECTING ASST.COMMISSIONER, DAPARTMENT OF COMMERCIAL TAXES, KASARAGOD. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL RAHIM J. ----------------------------- W.P(C) No.34219 of 2009-V ------------------------------ Dated this the 7th day of December, 2009. J U D G M E N T 1. Petitioner is challenging Ext.P19 interim order passed by the second respondent Tribunal, on the stay petitions filed along with eight different appeals, which were filed against assessment orders under the KGST and CST Acts, with respect to the years 2001-02, 2004-05. By virtue of the interim order, the Tribunal granted stay against collection of tax under the impugned assessments, on condition of payment of total sum of Rs.21,00,000/-, within a period of one month from the date of the order. According to the petitioner out of the amount of Rs.21,00,000/- imposed, the petitioner had already remitted an amount of Rs.17,71,217/- towards the first instalment of amnesty benefit sanctioned, which was subsequently revoked. The petitioner further contended that subsequent to Ext.P19 order appeal filed by the petitioner before the State Level Committee with respect to granting of sales tax exemption was allowed, and the petitioner was declared as entitled for further exemption to the tune of Rs.30,73,407/-. The petitioner had produced Ext.P20 order of the W.P(C) No.34219 of 2009-V 2 State Level Committee which reveals that the matter was remitted back to the District Level Committee for issuing modified orders, after finding that the petitioner is eligible for additional sales tax exemption to the tune of the amount stated above. 2. The petitioner submits that he has not complied with the order issued under the Amnesty scheme and that the amount already remitted has to be given credit against the arrears. It is further contended that considering the additional exemption granted by the State Level Committee, the liability will be reduced considerably. It is also submitted that the appeals in question were heard by the second respondent Tribunal on 5.12.2009 and those appeals are reserved for pronouncing orders. Under these circumstances, the petitioner seeks indulgence to keep in abeyance recovery proceedings initiated on the basis of non-compliance of Ext.P19 order, till final orders are passed by the Tribunal at the earliest. 3. Heard, learned counsel for the petitioner and the learned Government Pleader for the respondents. I am of the opinion that considering the above facts, a direction can be issued to keep in abeyance further recovery steps till the appeals are disposed of. W.P(C) No.34219 of 2009-V 3 4. Therefore, writ petition is disposed of directing the second respondent to pass orders on Exts.P11 to P18 appeals, as early as possible and at any rate within a period of one month from today. The respondents are directed to keep in abeyance further steps for realisation of amounts covered under Exts.P1 to P8 orders of assessment, till the second respondent Tribunal passes orders on Exts.P11 to P18 appeals. C.K.ABDUL RAHIM JUDGE ab