IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 15TH OCTOBER 2010 / 23RD ASWINA 1932 WP(C).No. 31586 of 2010(W) ---------------------------------------- PETITIONER(S): ----------------------- M/S.SUPREME FOOD INDUSTRIES, KADAMBUKKATTIL HOUSE, PERUMBAVOOR, REPRESENTED BY THE MANAGING PARTNER K.M. JOSEPH. BY ADV. SRI.C.K.THANU PILLAI, SRI.K.P.JOY. RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR. 2. THE DEPUTY COMMISSIONER (APPEAL) COMMERCIAL TAXES, ERNAKULAM. 3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA. R1 TO R4 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/10/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.31586 of 2010 ------------------------------------------- Dated this the 15th day of October, 2010 J U D G M E N T ---------------------- Assessments with respect to the years 2005-06 and 2008- 09 were finalised against the petitioner under Section 25 of the Kerala Value Added Tax Act, 2003 (KVAT Act) as per Ext.P1 and P2. Eventhough the petitioner had challenged those assessments in statutory appeals before the 2nd respondent, through Ext.P4 those appeals were dismissed. The petitioner has now approached the 3rd respondent Tribunal in Ext.P7 & P9 second appeals. Ext.P8 & P10 are the stay petitions filed along with those appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 3rd respondent Tribunal. 2. Ext.P3 is the assessment finalised with respect to the year 2006-07. Against Ext.P3 the petitioner had filed statutory appeal as per Ext.P5 before the 2nd respondent. Ext.P6 is the stay petition filed along with the above said appeal. It is submitted that Ext.P5 appeal and accompanying stay petition are pending consideration and disposal before the 2nd respondent. 3. Grievance of the petitioner is that without taking W.P.(C).31586/10 -2- consideration of pendency of the above said appeals, recovery steps has now been initiated pursuant to Ext.P11 to P13 notices for realising the amounts covered under Ext.P1 to P3. Hence the petitioner seeks direction for an early disposal of the appeals and till then to keep in abeyance recovery steps. Having considered the fact that the appeals are pending disposal before the statutory authorities, I am of the view that the writ petition can be disposed of on issuing necessary direction to such authorities. 4. The 3rd respondent Tribunal is directed to consider and pass orders on Ext.P8 & P10 stay petitions 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. The 2nd respondent is directed to consider and pass orders on Ext.P6 stay petition pending before that authority, after affording an opportunity of 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. 5. Till such time orders are passed by respondents 2 and 3 as directed above, realisation of amounts covered under Ext.P1 to P3, which is now initiated pursuant to Ext.P11 to P13 notices, shall be kept in abeyance. 6. Needless to say that the concerned authorities will W.P.(C).31586/10 -3- take note of payments if any already effected by the petitioner, at the time when the stay petitions are disposed of. The petitioner will produce a copy of this judgment before the authorities concerned. C.K.ABDUL REHIM, JUDGE. okb