IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN TUESDAY, THE 20TH APRIL 2010 / 30TH CHAITHRA 1932 WP(C).No. 13333 of 2010(N) ----------------------------------------- PETITIONER(S): ------------------------ M/S.ASIA POWER COM PVT.LTD, NO.35 KRISHNA VIHAR,PANAMPILLY NAGAR, COCHIN-682 036. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER(ASSMT.), SPECIAL CIRCLE-II,COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,CIVIL STATION,ERNAKULAM. R1 ATO R3 BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.N.RAVINDRAN, J. -------------------------------- W.P.(C) No. 13333 of 2010 -------------------------------- Dated this the 20th day of April, 2010. J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax, 2003. Aggrieved by Ext.P4 assessment order passed by the first respondent on 19.1.2010, the petitioner has filed Ext.P5 appeal along with Ext.P6 application for early hearing of the appeal and Ext.P7 application seeking stay of collection of the tax assessed as per Ext.P4 before the second respondent appellate authority. The grievance voiced by the petitioner is that even before the stay petition filed along with the appeal is heard and disposed of by the second respondent, on the requisition of the assessing authority, the third respondent has initiated proceedings under the Kerala Revenue Recovery Act, 1968 and issued Ext.P8 demand notice under Section 7 thereof demanding payment of the tax assessed as per Ext.P4. In this writ petition, the petitioner inter alia seeks a direction to the second respondent to consider Ext.P5 appeal and Ext.P7 stay petition and pass expeditious orders thereon within a time limit to be fixed by this Court. 2. Sri. V.K.Shamsudeen, learned Government Pleader appearing for the respondents submits that Ext.P5 appeal is not ripe W.P.(C).No.13333 of 2010 2 for hearing and that petitioner will have to await its turn before orders are passed on Ext.P5 appeal. The learned Government Pleader however submitted that the appellate authority will consider Ext.P7 stay petition and pass orders thereon after affording the petitioner a reasonable opportunity of being heard. In the light of the said submission, I dispose of this writ petition with a direction to the second respondent to consider Ext.P7 stay petition filed by the petitioner in Ext.P5 appeal and pass orders thereon expeditiously and in any event within three weeks from today. Till such time, recovery proceedings pursuant to Ext.P4 assessment order shall be kept in abeyance. The second respondent shall before passing orders in Ext.P7 afford the petitioner a reasonable opportunity of being heard. P.N.RAVINDRAN (Judge) vps W.P.(C).No.13333 of 2010 3 W.P.(C).No.13333 of 2010 4