IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH OCTOBER 2010 / 5TH KARTHIKA 1932 WP(C).No. 32646 of 2010(E) -------------------------- PETITIONER: ------------------ M/S COCHIN RESIDENCY 42/747, K.K.PADMANABHAN ROAD, AYYAPPANKAVU,KOCHI 682 018 REPRESENTED BY ITS MANAGING PARTNER K.S.PREMANANTH. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER III CIRCLE, ERNAKULAM PIN 682 013. 2. THE DEPUTY COMMISSIONER (APPELS) COMMERCIAL TAXES, ERNAKULAM,PIN 682 013. 3. THE INSPECTING ASST COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM COCHIN -30 PIN 682 030. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 32646 OF 2010 -------------------------------------- Dated this the 27th day of October, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment issued under the provisions of Kerala General Sales Tax Act (KGST Act) the petitioner had preferred statutory appeal before the second respondent as per Ext.P2. 2. Ext.P2 (a) is the copy of stay petition filed along with the appeal. Ext.P1 (a) is the order of assessment pertaining to the very same assessment year, completed under the provisions of the Kerala Value Added Tax Act, 2003 (KVAT Act). It is noticed that the petitioner has not challenged the said assessment by filing any statutory appeal. Limited prayer of the petitioner is only for permitting payment of amount covered under Ext.P1(a), in instalments, within a reasonable time. 3. Grievance of the petitioner with respect to Ext.P1 order, from which Ext.P2 appeal is pending, is that 2 WP(C) No. 32646/2010 without considering pendency of the appeal coercive steps has now been initiated on issuing Ext.P3 demand notice. Hence the petitioner seeks direction for an early disposal of the appeal and till then to restrain recovery steps. 4. Considering pendency of appeal against Ext.P1, I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to consider and dispose of the matter at the earliest. 5. The second respondent is directed to consider and pass orders on Ext.P2(a) stay petition 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. 6. Till such time orders are passed by the second respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P3 notice shall be kept in abeyance. 3 WP(C) No. 32646/2010 7. With respect to amounts covered under Ext.P1(a) assessment, for which recovery steps has been initiated under Ext.P3(a), the petitioner is permitted to make payment of the entire amount due in 4 (four ) equal monthly insalments, falling due on or before 15.11.2010 and on or before the 15th day of the succeeding months. If the petitioner is remitting such instalments without any default steps for recovery pursuant to Ext.P3(a) shall be kept in abeyance. Needless to say that on the event of default the respondents will be free to proceed with further steps. 8. The petitioner will produce a copy of this judgment before the second respondent for proper compliance. C.K. ABDUL REHIM JUDGE dnc