IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 3RD JANUARY 2011 / 13TH POUSHA 1932 WP(C).No. 38799 of 2010(Y) -------------------------- PETITIONER:- ------------------ M.K.SANTHOSH, S/O.KRISHNAN, AGED 38 YEARS, RESIDING AT MUTHUKUTTU HOUSE, MUTHUVANKUDY, CHENKULAM P.O., IDUKKI DISTRICT. BY ADV. SRI.N.M.VARGHESE RESPONDENTS:- ---------------------- 1. STATE OF KERALA, REP. BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOTTAYAM. 3. THE COMMERCIAL TAX OFFICER, DEVIKULAM, IDUKKI DISTRICT, PIN-685613. 4. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), DEVIKULAM, PIN-685613. 5. THE VILLAGE OFFICER, KUNCHITHANNI VILLAGE, KUNCHITHANNI P.O., IDUKKI DISTRICT. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = = WP(C).No.38799 of 2010-Y. = = = = = = = = = = = = = = Dated this the 3rd January, 2011. J U D G M E N T By virtue of Exts.P4 and P5 orders, assessments were completed against the petitioner under Section 22(3) of the Kerala Value Added Tax Act, 2003 (KVAT Act), for the months of May, 2010 and June, 2010 respectively. According to the petitioner, against Exts.P4 and P5 he had filed a common statutory appeal before the 2nd respondent as evidenced from Ext.P9. It is stated that along with the appeal a stay petition was also filed as evidenced from Ext.P10. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Meanwhile, the petitioner is aggrieved by the coercive steps for recovery initiated on the the basis of Exts.P7 and P8 notices issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks WP(C).No.38799 of 2010-Y. 2 direction restraining the respondents from taking coercive steps against the petitioner till the disposal of the appeal. 2. Considering the fact that the statutory appeal is pending consideration before the appellate authority, the writ petition can be disposed of directing that authority to take expeditious steps for consideration of the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P10 stay petition filed along with Ext.P9 appeal, if the appeal has already been registered and the same is in order, and to pass appropriate orders thereon, after affording an opportunity of being heard 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 2nd respondent as directed above, the amounts in dispute involved in Ext.P9 appeal shall not be recovered on the basis of any step of recovery initiated. WP(C).No.38799 of 2010-Y. 3 5. The petitioner will produce a copy of this Judgment before the 2nd respondent for proper compliance. C.K.ABDUL REHIM, (Judge) Kvs/-