IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 11TH MAY 2010 / 21ST VAISAKHA 1932 WP(C).No. 14721 of 2010(M) -------------------------- PETITIONER: --------------- M/S. AL SALAMA EYE HOSPITAL LTD., MANNARKKAD ROAD, PERINTHALMANNA, MALAPPURAM DIST., REPRESENTED BY ITS MANAGING DIRECTOR, A.SAMSUDEEN. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER (AA), MALAPPURAM AT MANJERI. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. GOVERNMENT PLEADER (TAXES) SHRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ------------------------------------- W.P.(C).No.14721 of 2010 -------------------------------------- Dated this the 11th day of May, 2010 JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act, on the files of the first respondent. For the assessment years 2005-2006 and 2006-2007 they have filed returns and paid the tax. However, the first respondent passed assessment orders under Section 25 of the KVAT Act pertaining the said periods as per Exts.P1 and P2 respectively, based on penalty proceedings which were compounded. Later, challenging Exts.P1 and P2 the petitioner has preferred appeals before the first Appellate Authority, viz., Deputy Commissioner (Appeals), Ernakulam. As per Ext.P3 common order the First Appellate Authority dismissed the said appeals. Against Ext.P3 order the petitioner has preferred Exts.P4 and P5 appeals before the second respondent. Along with Exts.P4 and P5 appeals the petitioner has also filed Exts.P6 and P7 stay petitions respectively. Now, pending consideration of Exts.P4 to P7, Ext.P8 proceedings under the Kerala Revenue Recovery Act have been initiated by first respondent for realisation of the tax assessed as per Exts.P1 and P2 with W.P.(C).No.14721 of 2010 : 2 : interest. This writ petition has been filed in the said circumstances. 2. The second respondent is vested with the power to consider and pass orders on Exts.P4 and P5. In fact, the said power is coupled with a duty to exercise the same. 3. Considering the fact that Exts.P6 and P7 stay petitions have been filed respectively in Exts.P4 and P5 appeals, I am inclined to dispose of this writ petition with a direction to the second respondent to consider and pass orders on Exts.P6 and P7 stay petitions filed respectively in Exts.P4 and P5 appeals, within a period of one month from today. Till such orders are passed on Exts.P6 and P7 all further proceedings pursuant to Ext.P8 shall be kept in abeyance. This writ petition is accordingly disposed of. C.T.RAVIKUMAR, JUDGE skj