IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH MARCH 2011 / 24TH PHALGUNA 1932 WP(C).No. 8001 of 2011(A) -------------------------------------- PETITIONER(S): ------------------------ S.VARGHESE, SWANTHANAM, ONNAMANKARA, ADOOR, PATHANAMTHITTA. (PROPRIETOR OF LIFE LINE HOSPITAL CANTEEN,ADOOR) BY ADVS. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR. RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER, KVAT CIRCLE, ADOOR, PATHANAMTHITTA - 689 640. 2. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOLLAM - 691 001. 3. DEPUTY TAHSILDAR,ADOOR - 689 640. 4. KVAT TRIBUNAL, REPRESENTED BY THE ASSISTANT SECRETARY, KVAT TRIBUNAL, THEVARA, ERNAKULAM - 682 015. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. R1 TO R5 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 8001 of 2011 --------------------------------- Dated this the 15th day of March, 2011 JUDGMENT Against Ext.P1 assessment, which is confirmed through Ext.P2 first appellate order, the petitioner had preferred second appeal before the 4th respondent as evidenced from Ext.P4. Ext.P4(a) is the stay petition and Ext.P4(b) is the early hearing petition filed along with the appeal. It is stated that the appeal as well as the accompanying applications are pending consideration and disposal before the 4th respondent Tribunal. Grievance of the petitioner is that, in the meanwhile coercive steps of recovery has been initiated on the basis of Ext.P3 notice. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the WP(C).8001/2011 2 4th respondent to consider and pass orders on Ext.P4(a) stay petition, 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 4th respondent, recovery of the amounts covered under Ext.P3 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 4th respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).8001/2011 3