IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST MARCH 2011 / 30TH PHALGUNA 1932 WP(C).No. 8627 of 2011(C) ------------------------- PETITIONER(S): --------------- JAMALUDEEN KUNJU, B.M AGENCIES, MEMANA, OCHIRA.P.O, KOLLAM - 690 526. BY ADV. SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR SRI.K.JAGADEESH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KARUNAGAPPALLY, KOLLAM - 690 518. 2. THE DEPUTY COMMISSIONER (APPEAL)-II, COMMERCIAL TAXES, KOLLAM-13. 3. THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM - 695 001. 4. THE TAHSILDAR, REVENUE RECOVERY, KARUNAGAPALLY - 699 518. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.8627 of 2011-C ---------------------------------------- Dated this the 21st day of March, 2011. J U D G M E N T Assessments completed against the petitioner with respect to the months of 4/2009 and 5/2009, as well as the penalty imposed for the said periods, were the subject matter of appeal before the 2nd respondent. Through Ext.P1 common order the appeals were dismissed. Aggrieved by Ext.P1, the petitioner had preferred further appeals before the 3rd respondent Tribunal, as evidenced from Ext.P2 series. Ext.P3 series are the stay petitions filed along with the appeals. According to the petitioner, the appeals as well as the stay petitions are pending consideration and disposal before the 3rd respondent Tribunal. 2. Grievance of the petitioner is that, coercive steps of recovery has now been initiated, without considering pendency of the appeals, as per Exts.P4 and P5 notices 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 appeals. 3. Heard; Government Pleader appearing on behalf of W.P(C) No.8627 of 2011-C 2 the respondents. It is pointed out that Exts.P4 and P5 notices covers arrears due for periods other than the assessment in dispute. Considering pendency of the matter before the Appellate Tribunal, I am of the view that interest of justice will be served if a direction is issued for an expeditious disposal of the matter by that Tribunal. 4. Accordingly, the writ petition is disposed of directing the 3rd respondent Tribunal to consider and pass orders on Ext.P3 series stay petitions, 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. 5. Till such time orders are issued by the Tribunal on the stay petitions as directed above, recovery of amounts covered under the assessment and penalty imposed for the period of 4/2009 and 5/2009, which is disputed in the appeals, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 3rd respondent Tribunal. C.K.ABDUL REHIM JUDGE ab