IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 WP(C).No. 483 of 2011(I) ------------------------ PETITIONER: ------------------ GOPALAN, AGED 53 YEARS, S/O APPA, MANAGING PARTNER, M/S. APPA SONS, NEAR NEW BUS STAND, VADAKARA. BY ADV. SRI.P.M.HABEEB RESPONDENTS: ---------------------- 1. COMMERCIAL ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, SPECIAL CIRCLE II, KOZHIKODE. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SALE TAD COMPLEX, JAWAHAR NAGAR, KOZHIKODE-6. 3. DEPUTY COMMISSIONER, APPEAL, KOZHIKODE, COMMERCIAL TAXES, SPECIAL CIRCLE, KOZHIKODE. BYU SRI.GOVT.PLEAER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.483 of 2011-I. = = = = = = = = = = = = Dated this the 7th January, 2011. J U D G M E N T With respect to assessment completed under Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), for the year 2008-'09, the petitioner had preferred Ext.P2 statutory appeal before the 3rd respondent. The appeal was filed along with an application for condonation of delay. The petitioner had also filed a stay petition along with the appeal. It is stated that Ext.P2 appeal as well as the accompanying petition are pending disposal before the 3rd respondent. Meanwhile, coercive steps were initiated, without considering pendency of the appeal. Hence the petitioner seeks indulgence of this Court to restrain the recovery steps till the disposal of the appeal. 2. Considering pendency of the matter before the statutory appellate authority, I am of the view that the writ petition can be disposed of directing that authority to have an expeditious consideration of the matter. WP(C).No.483 of 2011-I. 2 3. Under the above circumstance the writ petition is disposed of directing the 3rd respondent to consider and pass orders on the delay condonation application filed along with Ext.P2 appeal, 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. If the delay is condoned and the appeal is registered, then the 3rd respondent shall consider and pass orders on the stay petition filed along with the appeal, simultaneously. 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under the assessment, which is impugned in the appeal, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-