IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH MARCH 2011 / 13TH PHALGUNA 1932 WP(C).No. 5966 of 2011(U) ------------------------- PETITIONER:- ------------------- M/S.EMMANUEL TRADERS, THODUPUZHA, REPRESENTED BY THE PROPRIETRESS JOYCEY GEORGE. BY ADV. SRI.AUGUSTINE JOSEPH SRI.J.JULIUS SMITH SRI.K.S.ROCKEY RESPONDENTS:- ---------------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682 013. 2. THE INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, THODUPUZHA, IDUKKI-685 584. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KATTAPANA, IDUKKI-685 508. BY GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.5966 of 2011-U. = = = = = = = = = = = = Dated this the 4th March, 2011. J U D G M E N T Aggrieved by Ext.P1 order, through which penalty was imposed against the petitioner under the provisions of the Kerala Value Added Tax, the petitioner had preferred statutory appeal before the first respondent, as evidenced from Ext.P2. Along with the appeal, Ext.P3 interim application was filed seeking stay of the recovery of amounts in dispute. Grievance of the petitioner is that, without considering pendency of Ext.P2 appeal and Ext.P3 stay petition, recovery steps were initiated on the basis of Ext.P4 notice issued under the Kerala Revenue Recovery Act. Hence the petitioner seeks interference of this court to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that statutory appeal and the stay petition are pending consideration before the first respondent, I am of the view that the writ petition can be WP(C).No.5966 of 2011-U. 2 disposed of directing the said authority to consider the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the first respondent to consider and pass orders on Ext.P3 stay 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 first respondent as directed above, recovery of amounts covered under Ext.P1, which is initiated on the basis of Ext.P4, shall be kept in abeyance. Petitioner will produce a copy of this Judgment before the first respondent. C.K.ABDUL REHIM, (Judge) Kvs/-