IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 28TH JANUARY 2008 / 8TH MAGHA 1929 WP(C).No. 2914 of 2008(V) ------------------------- PETITIONER: ------------ VIDYA KRISHNAN, JANCO CRUSHER UNIT, MUDIYOORKONAM, PANDALAM. BY ADV. SRI.P.HARIDAS RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. COMMERCIAL TAX OFFICER (AA), PATHANAMTHITTA. 4. DEPUTY TAHSILDAR (R.R), ADOOR. ADDL.5TH RESPONDENT 5. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL THIRUVANANTHAPURAM. IMPLEADED AS PER ORDER IN I.A.NO.1364/2008 DATED 28.1.2008 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.(C) No.2914 of 2008 ------------------------------------------- Dated this the 28th day of January, 2008 JUDGMENT The matter arises under the KVAT Act. The assessment was completed against the petitioner. Petitioner had filed appeals before the 2nd respondent. During the pendency of the appeals when recovery proceedings were initiated by Exts.P7 to P10, petitioner approached this court by filing W.P.(C) No.34576/07 and that writ petition was disposed of directing disposal of the appeal. It is stated that appeal has been disposed of and that those orders are under challenge before the additional 5th respondent in Exts.P13 and P14 appeals. It is also stated that along with these appeals petitioner has also filed Ext.P13(a) and Ext.P14(a) stay petitions. Since the Tribunal has not been notified, appeal or stay petition has not been taken up for consideration and in the meanwhile, petitioner submits that recovery steps in pursuance to Exts. P7 to P10 are continued. It is in this background, the writ petition has been filed. WPC2914/2008 2 2. It is a fact that the additional 5th respondent has not been notified and the learned Government Pleader submitted that the Tribunal will be notified by the middle of February 2008. In view of this, I direct that the Tribunal on being notified under the KVAT Act shall take up for consideration Exts.P13 and P14 appeals filed by the petitioner and this shall be done as expeditiously as possible and at any rate within eight weeks from the date of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Exts. P7 to P10 will stand deferred on condition that the petitioner remits 1/3rd amount due within three weeks from today. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE csl