IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 28TH DECEMBER 2010 / 7TH POUSHA 1932 WP(C).No. 38714 of 2010(L) ---------------------------------- PETITIONER(S): ------------------- P.K.SULAIMAN, PROPRIETOR, KPH WOODEN FURNITURE & TIMBERS, MUNDAKAYAM.P.O., PIN-686 513, PARATHANAM, KOTTAYAM DISTRICT. BY ADVS. SRI.G.HARIHARAN SRI.PRAVEEN HARIHARAN RESPONDENT(S): -------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.V, OFFICE OF INSPECTING ASSISTANT COMMISSION (INT.), COMMERCIAL TAXES DEPARTMENT, KOTTAYAM.P.O., PIN-686 001. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, COLLECTORATE, KOTTAYAM.P.O., PIN-686 001. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, PALA, PIN-686 141. BY GOVT.PLEADER SRI.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL RAHIM, J ----------------------------------- W.P.(C) No.38714 OF 2010 -------------------------------------------------------- DATED THIS THE 28TH DAY OF DECEMBER, 2010 JUDGMENT Aggrieved by order imposing penalty under Section 47(6) of the KVAT Act (Kerala Value Added Tax Act), the petitioner had preferred Ext.P2 statutory appeal before the 2nd respondent, along with the appeal, Ext.P3 stay petition was also filed. According to the petitioner, the appeal and stay petition are pending consideration and disposal before the 2nd respondent. Meanwhile, the petitioner is aggrieved by coercieve steps of recovery initiated on the basis of Ext.P4 notice. Hence, the petitioner seeks direction to restrain the recovery steps, till the disposal of the appeal. 2. Heard, learned Government Pleader on behalf of respondent. Considering pendency of the matter before the statutory appellate authority, I am of the view that, the writ petition can be disposed of on issuing necessary direction to the authority. 3. Accordingly, the second respondent or the W.P.(C) No.38714 /2010 2 competent appellate authority is directed to consider and pass orders on Ext.P3 stay petition, if the appeal is already registered before that authority and the same is in order, after affording an opportunity of hearing the petitioner, as early as possible, at any rate within one month from the date of receipt of the copy of this judgment. 4. Till such time, orders are issued by the 2nd respondent as directed above, recovery of the amount of penalty, which is initiated on the basis of Ext.P4 notice shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- (C.K.ABDUL RAHIM) JUDGE ss/- //True Copy// P.A to Judge