IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 7TH APRIL 2011 / 17TH CHAITHRA 1933 WP(C).No. 8462 of 2011(G) -------------------------------- PETITIONER(S): ------------------- M/S. THRAYEESA BUSINESS CORPORATION, MAIN ROAD, TRIPUNITHURA, REPRESENTED BY ITS PARTNER, P.B.SUNILKUMAR. BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER(AA) O/O. THE DEPUTY COMMISSIONER, DEPT. OF COMMERCIAL TAXES, ERNAKULAM-682 015. 2. THE TAHASILDAR (RR), KANAYANNUR TALUK, ERNAKULAM-682 011. * ADDL.R3 IMPLEADED 3. THE KERALA VALUE ADDED TAX, APPELLATE TRIBUNAL, ERNAKULAM - 682 015. * ADDL.R3 IMPLEADED AS PER ORDER DATED 07/04/2011 IN I.A. NO.6107/2011 BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.8462 of 2011 ------------------------------- Dated this the 7th day of April, 2011. J U D G M E N T Ext.P1 order of assessment completed against the petitioner under Section 25(1) of the Kerala Value Added Tax Act (KVAT Act), with respect to the year 2006-07, was challenged in appeal by the petitioner. Ext.P2 is the order passed by the first appellate authority, wherein certain modifications were allowed. Now, the petitioner had preferred further appeal before the 3rd respondent as evidenced from Ext.P4. Ext.P5 is the stay petition filed along with the appeal. Grievance of the petitioner is that, inspite of the modifications allowed through Ext.P2, the respondents initiated steps for realisation of the amount covered under Ext.P1 order of assessment, and the immovable property was proclaimed for sale by virtue of Ext.P3 notice. Under the above circumstances, the petitioner seeks direction from this Court to restrain all 2 W.P.(C).No.8462 of 2011 recovery steps till the disposal of the appeal, which is now filed before the 3rd respondent Tribunal. 2. Heard ; learned Government Pleader appearing on behalf of respondents. It is noticed that the sale proclaimed under Ext.P3 was stayed by virtue of an interim order issued by this Court. Since the matter is in consideration before the 3rd respondent Tribunal, I am of the view that, the writ petition can be disposed of directing the Tribunal to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 3rd respondent Tribunal to consider and pass orders on Ext.P5 stay petition filed along with Ext.P4 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 6 weeks from the date of receipt of a copy of this judgment. 4. Till such time the 3rd respondent Tribunal passes 3 W.P.(C).No.8462 of 2011 orders as directed above, recovery of amounts covered under Ext.P1 which now stands modified through Ext.P2 shall be kept in abeyance. C.K.ABDUL REHIM, Judge ami/