IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 31ST JANUARY 2011 / 11TH MAGHA 1932 WP(C).No. 3091 of 2011(J) ------------------------------------ PETITIONER: ------------------- YEM PEE YEM TRADE LINKS,ONTHAM ROAD, VATAKARA,KOZHIKODE DISTRICT,REPRESENTED BY ITS PROPRIETOR RENJITH KUMAR.P.K. BY ADV. SRI.R.RAMADAS. RESPONDENTS: ------------------------ 1. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,ERNAKULAM-16. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES,KOZHIKODE- 673 001. 3. THE COMMERCIAL TAX OFFICER-1, COMMERCIAL TAX OFFICE, VATAKARA,KOZHIKODE- 673 101. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,KOZHIKODE -673 001. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3091 of 2011 --------------------------------- Dated this the 31st day of January, 2011 JUDGMENT Against Ext.P1 order of assessment confirmed through Ext.P2 first appellate order, the petitioner had filed further appeal before the 1st respondent, as evidenced from Ext.P3. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P4. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 1st respondent Tribunal. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated, on the basis of Ext.P5 notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P4 stay petition filed along with the appeal, after affording an opportunity of WP(C).3091/2011 2 hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 1st respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. 6. Needless to say that the 1st respondent will take earnest steps for disposal of the appeal at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).3091/2011 3