IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 31ST MARCH 2011 / 10TH CHAITHRA 1933 WP(C).No. 10409 of 2011(A) ------------------------ PETITIONER : -------------------- S.SREELATHA, PROPRIETORIX, RAJKUMAR TRADING COMPANY, KUNNATHOOR.P.O, KOLLAM DISTRICT. BY ADVS. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, KOLLAM – 691 001. 2. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM – 695 001. 3. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM – 695 001. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 10409 of 2011 --------------------------------- Dated this the 31st day of March, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment which is confirmed through Ext.P2 order of the 1st appellate authority, the petitioner had preferred further appeal before the 2nd respondent, as evidenced from Ext.P3. Ext.P4 is the stay petition filed along with the appeal. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent Tribunal. The petitioner apprehends that coercive steps of recovery will be initiated . Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 stay WP(C) .10409/2011 2 petition, 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 . Needless to say that while granting the interim relief, the 2nd respondent Tribunal shall take note of various remittances already made. 4. Till such time orders are passed by the 2nd respondent, recovery of the amounts covered to the extent of the liability due to the year 2007-08 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .10409/2011 3