IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 5TH FEBRUARY 2008 / 16TH MAGHA 1929 WP(C).No. 4238 of 2008(D) ----------------------------------------- PETITIONER: --------------------- HARIHARA PRASAD,PROPRIETOR, TOWN BAKERY, THIRUVALLA. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER KVAT CIRCLE, COMMERCIAL TAXES, THIRUVALLA. 2. COMMERCIAL TAX OFFICER AUDIT ASSESSMENT COMMERCIAL TAXES, PATHANAMTHITTA. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM PIN 691 013. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES, DEPARTMENT,GOVT SECRETARIAT THIRUVANANTHAPURAM. BY GP. SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2008, ALONG WITH W.P.(C). NO. 4261/08, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. ==================================== WRIT PETITION Nos. 4238 & 4261 OF 2008 ==================================== Dated this the 5th day of February 2008 JUDGMENT Ext.P1 is an order of assessment, against which the petitioner in W.P.(C)4261/2008 filed an appeal which resulted in Ext.P2. It is aggrieved by this order that the petitioner filed Ext.P3 appeal, along with interlocutory application of stay before the Appellate Tribunal. Since the Appellate Tribunal has not been notified under the KVAT Act, this writ petition has been filed apprehending revenue recovery proceedings during the pendency of the appeal and stay petition. 2. Similarly, insofar as W.P.(C)4261/2008 is concerned, Ext.P4 is the appeal that has been filed against Ext.P2 appellate order. Along with Ext.P4, an interlocutory application of stay also has been filed. Petitioner submits that revenue recovery proceedings have been initiated to recover the amount due in terms of Exts.P1 and P2. 3. Referring to Ext.P5 judgment in Writ Appeal No.52/2008, the petitioners submit that the Government have already W.P.(C)4238/2008 &conn.cases 2 undertaken to notify the Appellate Tribunal within one month from the date of that judgment. In view of the inability of the petitioners to move the Appellate Tribunal to safe guard their interest, I dispose of these writ petitions directing that the Tribunal shall, on being notified under the KVAT Act, consider Ext.P3 appeal in W.P.(C)4238/2008 and Ext.P4 appeal in W.P.(c) 4261/2008. In the meantime, further proceedings for recovery of the amount due from the petitioners in terms of Exts.P1 and P2 in W.P.(C)4238/2008 and Exts.P1 and P3 in W.P.(C) 4261/2008 shall stand stayed on condition that the petitioners shall deposit 50% of the amount due within two weeks from today. ANTONY DOMINIC, JUDGE css/