IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 26TH OCTOBER 2009 / 4TH KARTHIKA 1931 WP(C).No. 30289 of 2009(E) -------------------------- PETITIONER(S): --------------- SMT.N.SHEELA, PROPRIETOR, M/S.SWATHY EXPORTS, MUNDAKKAL, KOLLAM. BY SRI.V.CHITAMBARESH, SENIOR ADVOCATE ADVS. SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU SRI.A.R.NIMOD SRI.C.A.ANOOP RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, KOLLAM. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 3. THE DEPUTY TAHSILDAR (R.R.), KOLLAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30289 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of October, 2009 J U D G M E N T 1. Against Exts.P1 & P2 orders of assessments issued under the provisions of the Kerala Value Added Tax Act, 2003 (KVAT Act) and Central Sales Tax Act (CST Act), for the year 2006-07, the petitioner had preferred Exts.P3 & P4 appeals before the 2nd respondent. Along with the appeals petitioner had also filed Exts.P7 & P8 applications seeking stay of recovery of the amounts in dispute. Petitioner had also filed Exts.P5 & P6 applications seeking early disposal of the appeals. It is submitted that the appeals are pending consideration before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals steps for recovery has now been persued through Ext.P9 demand notice. Hence the petitioner is seeking direction for an early disposal of the appeals and till then to keep in abeyance the recovery steps. W.P.(C)No.30289 of 2009 -2- 2. Heard counsel for the petitioner and Government Pleader appearing for the respondents. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing early disposal of the appeals and stay petitions as well. 3. The 2nd respondent is directed to take up Exts.P7 & P8 stay petitions and to pass orders thereon, 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. The respondents are directed to keep in abeyance further steps for realization of the amounts covered under Exts.P1 & P2 orders of assessments, till the stay petitions are disposed of as above. 5. The 2nd respondent is also directed to take steps for an early disposal of the appeals itself. C.K. ABDUL REHIM JUDGE shg/