IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 20TH OCTOBER 2009 / 28TH ASWINA 1931 WP(C).No. 29553 of 2009(L) -------------------------- PETITIONER(S): --------------- M.T.GEORGEKUTTY, JULIE AGENCIES,CHANGANACHERRY, KOTTAYAM DISTRICT. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, CHANGANACHERY. 2. THE INTELLIGENCE OFFICER(IB), SQUAD NO.III, COMMERCIAL TAXES,KOTTAYAM. 3. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOLLAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.29553 OF 2009 ------------------------------ Dated this the 20th day of October, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 and P2 orders imposing penalty under Section 67(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner had filed Ext.P3 and P4 appeals before the 3rd respondent. One of the appeals is filed along with petition seeking condonation of delay as evidenced by Ext.P4(c). The petitioner had also filed Ext.P3(a) and P4(a) stay petitions along with the appeals, and also petitions seeking early hearing and disposal of the appeals as evidenced by Ext.P3(b) and P4(b). It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without taking into consideration of pendency of the appeals, steps have now been initiated for realisation of amounts, pursuant to issuance of notices under the Revenue Recovery Act, as evidenced by Ext.P5 and P5(a). Hence the petitioner is seeking direction for early disposal of the appeals and to keep in abeyance recovery steps till then. 2. Heard learned counsel for the petitioner and W.P.(C).29553/09-L 2 Government Pleader for respondents. Considering the facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the appellate authority to have an early disposal of the matters. 3. The 3rd respondent is directed to consider and pass orders on Ext.P4(c) application for condonation of delay and on Ext.P3(a) and P4(a) 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 a copy of this judgment. The respondents are directed to keep in abeyance all further steps for realisation of the amounts covered under Ext.P1 and P2, till orders are passed on Ext.P4(c), Ext.P3 (a) and P4(a) petitions. The 3rd respondent is further directed to dispose of the appeals, if the delay is condoned, at the earliest possible. C.K.ABDUL REHIM, JUDGE. okb