IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 14TH OCTOBER 2010 / 22ND ASWINA 1932 WP(C).No. 31506 of 2010(K) -------------------- PETITIONER : ----------------- K.K.DELEEP KUMAR, CONTRACTOR, EZHUKONE, KOLLAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMA MAHESWAR RESPONDENT(S): ------------------------ 1. THE SALES TAX OFFICER (WC & LT), KOLLAM-691 013. 2. THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM – 691 013. 3. THE DY. TAHSILDAR (R.R, KOTTARAKKARA, KOLLAM DISTRICT – 691 001. R1 TO R3 BY GOVT. PLEADER SRI. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 31506 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 14th day of October, 2010 JUDGMENT Petitioner had challenged assessments finalized against him with respect to years 1998-1999 and 1999- 2000, in Second Appeals filed before the 2nd respondent. The said appeals were disposed of by a common order, Ext.P4. The petitioner filed review petitions against dismissal of the appeals before the 2nd respondent, as evidenced from Exts.P5 and P6, accompanied by Exts.P7 and P8 applications seeking stay of collection of disputed tax. 2. Grievance of the petitioner is that without considering pendency of the review petitions, coercive step for recovery has now been initiated, on issuing Ext.P9 notice. Hence, the petitioner seeks directions for an early disposal of the review petitions and to keep in abeyance all further proceedings pursuant to Ext.P9 till then. W.P.(C) No.31506/2010 2 3. Since the matter is pending consideration before the statutory authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 4. The 2nd respondent is directed to consider and pass orders on Exts.P7 and P8 stay petitions filed along with the review petitions, if they have already been registered, after affording an opportunity of hearing to the petitioner, as early 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 passed on the stay petitions as directed above, collection of tax amount in dispute shall be kept in abeyance. The petitioner will produce a copy of this judgment before th 2nd respondent. C. K. ABDUL REHIM, JUDGE. mn.