IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 7TH DECEMBER 2010 / 16TH AGRAHAYANA 1932 WP(C).No. 36406 of 2010(A) --------------------------------------- PETITIONER: ------------------- KUNHIRMAN PARAYIL NAIR, K V R MOTORS, CHAKKORATHKULAM, WEST HILL, CALICUT - 673 005. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY, SRI.P.K.SATHEESH. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-II, KOHIKODE - 673 006. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES KOZHIKODE - 673 006. 3. SALES TAX OFFICER (RECOVERY), O/O THE DEPUTY COMMISSIONER, COMMERCIAL TAX DEPARTMENT, KOZHIKODE - 673 006. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36406 of 2010 ------------------------------------------- Dated this the 7th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment completed with respect to the year 2005-06, the petitioner had filed statutory appeal before the 2nd respondent, as evidenced from Ext.P2. The appeal was filed along with petition seeking condonation of delay as per Ext.P3. The petitioner had filed Ext.P4 stay petition and Ext.P5 early hearing petition before the authority, along with the appeal. It is stated that the appeal as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, now the 1st respondent had issued Ext.P6 notice proposing penalty under Section 67 of the Kerala Value Added Tax Act, 2003 (KVAT Act). It is also mentioned that steps for recovery of the amounts covered under Ext.P1 is initiated pursuant to Ext.P7 notice issued under the provisions of the Kerala Revenue Recovery Act, 1968. Under such circumstances the petitioner seeks direction to restrain the recovery steps as well as steps initiated for imposition of W.P.(C).36406/10-A -2- penalty, pending disposal of the appeal. 2. Considering the fact that the appellate authority is in seizin of the matter, I am of the view that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 delay condonation application, 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 if the appeal is registered, then the 2nd respondent shall consider and pass orders on Ext.P4 stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, coercive steps of recovery of the amounts covered under Ext.P1, which is now initiated pursuant to Ext.P7 notice shall be kept in abeyance. So also the proceedings initiated for imposition of penalty pursuant to Ext.P6 shall be kept in abeyance, till such time. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb