IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 27TH OCTOBER 2009 / 5TH KARTHIKA 1931 WP(C).No. 30313 of 2009(H) -------------------------- PETITIONER(S): --------------- K.C.SAMUEL, MANAGING PARTNER, M/S.ATLAS MOTORS, M.C.ROAD, THIRUVALLA. BY ADV. SRI.C.K.SASI RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF FINANCE, SECRETARIAT, TRIVANDRUM. 2. THE COMMERCIAL TAX OFFICER, THIRUVALLA. 3. THE ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, PATHANAMTHITTA. 4. THE COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 5. THE APPELLATE TRIBUNAL, COMMERCIAL TAXES, TRIVANDRUM. 6. THE TAHSILDAR, REVENUE RECOVERY, THIRUVALLA TALUK OFFICE, PATHANAMTHITTA DISTRICT. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30313 OF 2009 ------------------------------ Dated this the 27th day of October, 2009 J U D G M E N T ---------------------- 1. From Ext.P2 to P2(d) it is evident that assessments with respect to the period from April 2007 to July 2007 were completed rejecting claim of the petitioner for credit of input tax, on the ground that the petitioner was not having registration during that period and therefore the tax amount collected by the petitioner is liable to be forfeited. It is stated that appeals file against such assessments are now pending disposal before the 5th respondent appellate Tribunal as evidenced by Ext.P3 to P6. Complaint of the petitioner is that without considering pendency of the appeals, steps are now being pursued for realising the amounts covered under those assessments. It is submitted that Ext.P3 to P6 appeals are validly instituted before the Tribunal and those appeals are pending consideration and disposal. Therefore the petitioner is seeking direction for an early disposal of the appeals and also to keep in abeyance recovery steps till then. 2. Having considered facts and circumstances of the case, I am of the opinion that since the matter is pending in W.P.(C).30313/09-H 2 appeal before the statutory Tribunal, it is for the petitioner to approach the said Tribunal seeking stay of recovery of the tax amount in dispute, pending disposal of such appeals. Needless to say that if the petitioner approaches the 5th respondent Tribunal, it is bound to consider and pass orders on such petitions. 3. Under the above circumstances the writ petition is disposed of directing the petitioner to file stay petitions in Ext.P3 to P6 appeals, before the 5th respondent, within a period of six weeks from today. If any such petitions are received in validly instituted appeals, the said Tribunal shall consider and pass orders on the stay petitions, 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 such petitions. 4. In order to facilitate the petitioner to move before the appellate Tribunal coercive steps of recovery pursuant to Ext.P7 notice is directed to be kept in abeyance for a period of two months. C.K.ABDUL REHIM, JUDGE. okb