IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 2ND NOVEMBER 2010 / 11TH KARTHIKA 1932 WP(C).No. 31526 of 2010(M) -------------------------- PETITIONER(S): --------------- TATA AUTO AGENCIES, 34/1880, BEENA ANCHUMANA ROAD, EDAPPALLY, COCHIN-682024, REP. BY ITS MANAGING PARTNER, JOSEPH FURTEL, AGED 49 YEARS, S/O.LAZAR FURTEL, CHUTTATH HOUSE, PACHALAM P.O., ERNAKULAM, COCHIN-682012. BY ADV. SRI.C.S.MANU SRI.S.K.PREMRAJ RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT OF KERALA, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 011. 3. COMMERCIAL TAX OFFICER, IST CIRCLE, KALAMASSERY, ERNAKULAM - 682 011. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. 5. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 011. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.31526 of 2010-M ---------------------------------------- Dated this the 2nd day of November, 2010. J U D G M E N T Ext.P8 order issued by the second respondent dismissing Ext.P5 stay petition filed along with Ext.P4 statutory appeal, is under challenge in this writ petition. The appeal was filed against Ext.P2 order of assessment finalised under Section 25(1) of the Kerala Value Added Tax Act 2003 (KVAT Act). The second respondent had considered the application for stay on the basis of the grounds raised in the appeal. The appellate authority found that the petitioner had failed to establish a primafacie case for granting even a conditional stay. Accordingly the stay petition was dismissed. However, through Ext.P8 order the second respondent had posted the appeal for hearing on 28.10.2010. 2. It is submitted by learned counsel appearing for the petitioner that the second respondent had fully heard the appeal on 28.10.2010 and orders on the appeal is awaited. It is stated that no further hearing is required on the appeal and that all the Books of Accounts and other records were already produced W.P(C) No.31526 of 2010-M 2 before the second respondent. 3. Considering the above factual situation, I am of the view that the recovery steps, which is now being pursued on the basis of Ext.P7 demand notice, can be directed to be kept in abeyance till orders are issued by the second respondent on the appeal. 4. In the result, the writ petition is disposed of directing the second respondent to pass orders on Ext.P2 appeal on the basis of hearing conducted on 28.10.2010, at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 5. The respondents are restrained from proceeding with any further steps of recovery pursuant to Ext.P7 notice for realising the amounts covered under Ext.P4, till such time the second respondent passes orders on the appeal. 6. Needless to say that collection and recovery of any further amounts can be made only subject to result of the appeal. 7. The petitioner will produce a copy of this judgment before the second respondent for proper compliance. C.K.ABDUL REHIM JUDGE ab