IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 16TH SEPTEMBER 2010 / 25TH BHADRA 1932 WP(C).No. 28599 of 2010(Y) --------------------------------- PETITIONER(S): ------------------- M/S. KALYAN TOURIST HOME, G.B.ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SISIDKUMAR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): -------------------- 1. COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, PALAKKAD-678 001. 2. KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD-678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY GOVT.PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SVS/ C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 28599 OF 2010 ------------------------------------- Dated this the 16th day of September, 2010 JUDGMENT With respect to different periods falling within the assessment year 2008-09, Exts.P1 and P2 orders were issued against the petitioner. Eventhough appeals were filed against those orders, the assessment were confirmed in Ext.P3 order issued by the first appellate authority. Aggrieved by Ext.P3, the petitioner had filed further appeals before the second respondent Tribunal, as evidenced from Exts.P4 and P5. Along with the appeals, interlocutory applications seeking stay were also filed as per Exts.P6 and P7. It is submitted that the appeals as well as stay applications are pending disposal before the Tribunal. But recovery steps are now initiated as per Exts.P8 to P11 notices, without considering pendency of the appeals. Therefore the petitioner is seeking to restrain recovery steps pending disposal of the appeals. 2. Heard learned Government Pleader appearing 2 WP(C) No. 28599/2010 on behalf of the respondents. Considering the fact that statutory second appeals as well as the stay petitions are pending, I am of the opinion that the Writ Petition can be disposed of directing the Tribunal to expedite the matter. 3. The Writ Petition is accordingly disposed of directing the second respondent to consider and pass orders on Exts.P6 and P7 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. 4. Till such time orders are passed by the Tribunal, the recovery steps now initiated pursuant to Exts.P8 to P11 notices shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent Tribunal. C.K. ABDUL REHIM JUDGE dnc