IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH SEPTEMBER 2010 / 5TH ASWINA 1932 WP(C).No. 29732 of 2010(N) ----------------------------------------- PETITIONER(S): ------------------------ A.C. ABDUL RASHEED, S/O.EANDHEEN, MANAGING PARTNER, NEW EMERALD AGENCIES, 40/4628, BASIN ROAD, ERNAKULAM. BY ADV. SRI.VINOD VALLIKAPPAN RESPONDENT(S): -------------------------- 1. THE DEPUTY COMMISSIONER OF APPEALS, COMMERCIAL TAXES, COCHIN. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, 2ND CIRCLE, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 29732 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 27th day of September, 2010 JUDGMENT Against Ext.P1 order of assessment finalized under section of the 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner had preferred Ext.P2 statutory appeal before the 1st respondent. Along with the appeal Ext.P3 stay petition and Ext.P4 early hearing petition were also filed. According to the petitioner, the appeal and the petitions are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps are now being pursued on the basis of Ext.P5 notice issued under the Kerala Revenue Recovery Act. Hence the petitioner seeks direction to restrain the recovery steps, pending disposal of the appeal. 2. Heard learned Government Pleader appearing on behalf of the respondents. 3. Considering pendency of the statutory appeal, I am W.P.(C) No. 29732/2010 2 of the opinion that the writ petition can be disposed of on issuing a direction to the appellate authority to expedite the matter. 4. In the result, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P3 stay petition, 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 the 1st respondent, recovery of amounts covered under Ext.P1, which is now sought to be recovered under Ext.P5 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 1st respondent. C. K. ABDUL REHIM, JUDGE. mn.