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. 8810 OF 2011(A) -------------------------------------- PETITIONER(S): ----------------------- JOSONS HARDWARES, XXVIII/368 T, 368 U, CONVENT ROAD,CHALAKUDY- 680 307, REPRESENTED BY MR.JOBY JOSEPH- MANAGING PARTNER. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.1, THRISSUR. 2. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.1, THRISSUR. 3. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, THRISSUR. R1 TO R3 BY GOVT. PLEADER MR.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: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 8810 of 2011 --------------------------------- Dated this the 21st day of March, 2011 JUDGMENT Aggrieved by Ext.P8 order imposing penalty under section 47(6) of the Kerala Value Added Tax Act, the petitioner had preferred statutory appeal before the 3rd respondent as evidenced from Ext.P9. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated on the basis of demand notice issued as per Ext.P8. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Contention of the petitioner is that the transport in question was bonafide and there was no attempt in evasion of payment of tax. The finding in Ext.P8 according to the petitioner, is without any basis. Petitioner submits that there is a fair chance of the appeal being allowed. 3. Considering pendency of the statutory appeal before the appellate authority, I am not proposing to enter upon any findings on the merits of the contentions raised. However, WP(C).8810/2011 2 interest of justice will be served if a direction is issued to the 3rd respondent to consider and dispose of the appeal and till then to restrain the recovery steps subject to conditions. 4. Accordingly the 3rd respondent is directed to consider and pass orders on Ext.P9 appeal after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period two months from the date of receipt of a copy of this judgment . 5. Till such time orders are passed by the 3rd respondent as directed above, realisation of amounts covered under Ext.P8, for which the demand is now raised, shall be kept in abeyance subject to condition of the petitioner remitting 25% of the amount in dispute and also furnishing security for the balance amount within two weeks from the date of receipt of a copy of this judgment. 6. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).8810/2011 3