IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH MARCH 2011 / 25TH PHALGUNA 1932 WP(C).No. 7613 of 2011(B) ------------------------- PETITIONER(S): --------------- P.MATHEW, CHENKULATHU CASHEW FACTORY, PLERUMANOOR P.O., VALAKOM, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S): --------------- 1. THE APPELLATE TRIBUNAL, (VALUE ADDED TAX), THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS-II) COMMERCIAL TAXES, KOLLAM-691 001. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM AT KOTTARAKKARA, PIN-691 506. 4. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KOTTARAKKARA, PIN-691 506. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.7613 of 2011-B ---------------------------------------- Dated this the 16th day of March, 2011. J U D G M E N T Against Exts.P1 and P2 orders of assessment completed under the Kerala Value Added Tax Act (KVAT Act) as well as the Central Sales Tax Act (CST Act), which were confirmed through a common order of the first appellate authority (Ext.P3), the petitioner had preferred second appeals before the 1st respondent Tribunal as per Exts.P4 and P4(a). Exts.P5 and P5(a) are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Ext.P6 notice. 2. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the second appeals and the stay petitions, I am of the view that the writ W.P(C) No.7613 of 2011-B 2 petition can be disposed of on issuing necessary directions to the appellate tribunal. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 1st respondent tribunal to consider and pass orders on Exts.P5 and P5(a) stay petitions filed along with the appeals, 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 second respondent as directed above, recovery steps now initiated pursuant to Ext.P6 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab