IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH MARCH 2011 / 26TH PHALGUNA 1932 WP(C).No. 7881 of 2011(I) ------------------------------------ PETITIONER(S): ------------------------ THOMAS GEORGE, PROPRIETOR, MODI BUILDERS, NO.1/426 A, NELLAD, THIRUVALLA, PATHANAMTHITTA. BY ADV. SRI.LIJU.V.STEPHEN, SRI.EBY AUGUSTINE, SMT.INDU SUSAN JACOB. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER (WC & LT), OFFICE OF THE COMMERCIAL TAX OFFICER, PATHANAMTHITTA-689 645. 2. THAHASILDAR, REVENUE RECOVERY, TALUK OFFICE, THIRUVALLA-686 001. R1 & R2 BY GOVT. PLEADER MR.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.7881 of 2011 ------------------------------------------- Dated this the 17th day of March, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P3 order through which assessment was finalised against the petitioner under Section 22(3) of the Kerala Value Added Tax Act, 2003 (KVAT Act), for the period from January 2010 to March 2010, the petitioner had preferred appeal. The first appellate authority had dismissed the appeal and confirmed the assessment as evidenced from Ext.P4. It is stated that against Ext.P4 the petitioner had preferred further appeal before the Kerala Value Added Tax Appellate Tribunal, Thiruvananthapuram. Ext.P6 is the copy of the appeal which was filed accompanied by Ext.P7 application seeking interim stay of collection of the tax amount in dispute. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the Tribunal. 2. Heard, Government Pleader appearing on behalf of the respondents. Considering the fact that the statutory appeal is pending consideration and disposal before the Tribunal, I am of the view that the writ petition can be W.P.(C).7881/11 -2- disposed of directing the Tribunal to take appropriate steps. 3. Therefore the writ petition is disposed of directing the Kerala Value Added Tax Appellate Tribunal, Thiruvananthapuram to consider Ext.P7 stay petition, if Ext.P6 appeal is filed before that Tribunal and the same is in order, and to pass orders on the stay petition after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are issued by the Tribunal as directed above, recovery of amounts covered under Ext.P3, which is confirmed through Ext.P4 order and which is sought to be recovered under Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the Tribunal. C.K.ABDUL REHIM, JUDGE. okb