IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH JUNE 2011 / 16863ASHADHA 1933 WP(C).No. 17324 of 2011(M) ---------------------------------------- PETITIONER(S): ------------------------ M.A. LATHEEF, KOOVALATHARA TRADERS, SASTHAMCOTTA, SASTHAMCOTTA.P.O, KOLLAM -690 521. BY ADVS. SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR SRI.K.JAGADEESH RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER -III, SPECIAL CIRCLE, KOLLAM -13. 2. DEPUTY COMMISSIONER (APPEALS)-II, KOLLAM -13. 3. KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM -695 001. BY GOVT. PLEADER SRI.V.K.SHAMSUDDIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.17324/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ORDER OF THE IST RESPONDENT DTD. 12.3.2010. P2:- COPY OF THE NOTICE OF DEMAND OF THE IST RESPONDENT , DTD. 12.3.2010. P3:- COPY OF THE APPELLATE ORDER OF THE 2ND RESPONDENT IN KVATA-429/10, DTD. 29.3.2011. P4:- COPY OF THE APEAL FILED BEFORE THE 3RD RESPONDENT ON 7.6.2011. P5:- COPY OF THE STAY PETITION, DTD. 7.6.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 17324 of 2011 --------------------------------- Dated this the 29th day of June, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment confirmed through Ext.P3 order passed by the 1st appellate authority, the petitioner had preferred second appeal before the 3rd respondent Tribunal, as per Ext.P4. Ext.P5 is the stay petition filed along with the appeal. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 3rd respondent Tribunal. Grievance of the petitioner is that, in the meanwhile, coercive steps of recovery has been initiated, on the basis of Ext.P2 notice. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the 3rd respondent Tribunal to consider and pass orders on Ext.P5 WP(C) .17324/2011 2 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment. Needless to say that, while granting interim relief the 3rd respondent Tribunal shall take note of the various remittances stated to have been made by the petitioner against the impugned assessment. 4. Till such time orders are passed by the 3rd respondent Tribunal as directed above, recovery of the amounts covered under Ext.P1 to the extent of the liability due to the year 2007-08 shall be kept in abeyance. Needless to say that if any prohibitory order is issued restraining operation of the bank accounts of the petitioner, the same shall be treated as withdrawn. 5. The petitioner will produce a copy of this judgment before the 3rd respondent Tribunal. C.K.ABDUL REHIM,JUDGE pmn/