IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST JUNE 2011 / 31ST JYAISHTA 1933 WP(C).No. 16539 of 2011(N) ------------------------------------- PETITIONER(S): ------------------------ A.MADHAVAN PILLAI, PROPRIETOR, ASSOCIATED CHEMICAL INDUSTRIES, MARKET ROAD, ALUVA. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER (IB), OFFICE OF DEPUTY COMMISSIONER (INTELLIGENCE), EDAPPALLY, KOCHI-682 024. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 3. COMMERCIAL TAX OFFICER, ALUVA.-683101 4. KERANAD POLYOL INDUSTRIES, 2/182, MANUR CHEKANUR ROAD, MUNDUR P.O., VIA - VATTAMKULAM, EDAPPAL, MALAPPURAM-679 578, REPRESENTED BY M.H.MOHAMMED. 5. DEPUTY TAHSILDAR (REVENUE RECOVERY), ALUVA.- 683101 BY GOVERNMENT PLEADER SRI V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16539 of 2011(N) APPENDIX EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-2005 (SECTION 17(4). EXHIBIT P2: TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2004-2005 . EXHIBIT P2(A): TRUE COPY OF THE TRADING AND P & L ACCOUNT AY-2004-2005 FILED ALONG WITH THE RETURN. EXHIBIT P2(B): TRUE COPY OF THE PURCHASE LIST AY-2004-2005 FILED ALONG WITH THE RETURN. EXHIBIT P3: TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 45A READ WITH SECTION 19C OF THE KGST ACT. EXHIBIT P4: TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P5: TRUE COPY OF THE ADDITIONAL REPLY FILED BY THE PETITIONER. EXHIBIT P6: TRUE COPY OF THE PENALTY ORDER PASSED BY THE 1ST RESPONDENT. EXHIBIT P7: TRUE COPY OF THE JUDGMENT IN W.P(C). NO.5071 OF 2011. EXHIBIT P8: TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P8(A): TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P9: TRUE COPY OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P9(A): TRUE COPY OF THE REVENUE RECOVERY NOTICE UNDER SECTION 34 ISSUED BY THE 5TH RESPONDENT. //TRUE COPY// P.S. TO JUDGE MNS C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16539 of 2011 --------------------------------- Dated this the 21st day of June, 2011 JUDGMENT Aggrieved by Ext.P6 order through which penalty was imposed against the petitioner under Section 45 A of the KGST Act, appeal was filed before the 2nd respondent, as evidenced from Ext.P8. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P8(a). It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated, on the basis of Exts.P9 and P9(a) notices issued. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P8(a) stay WP(C) .16539/2011 2 petition, 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 . 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P6, which is now initiated on the basis of Exts.P9 and P9(a) notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .16539/2011 3