IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH DECEMBER 2010 / 17TH AGRAHAYANA 1932 WP(C).No. 36493 of 2010(J) -------------------------------------- PETITIONER: ------------------- ABDUL KALAM, FAZZ ASSOCIATES, PALLARIMANGALAM, KOTHAMANGALAM, ERNAKULAM DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KOTHAMANGALAM, ERNAKULAM DISTRICT- 686 691. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA- 686 661. 4. THE INTELLIGENCE OFFICER, SQUAD-II, COMMERCIAL TAXES,KARUKUTTY 683 576. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ---------------------------------------- W.P.(C).No.36493 of 2010 ---------------------------------------- Dated this the 8th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order imposing penalty under Section 47(6) of the Kerala Value Added Tax Act, 2003 (KVAT Act) the petitioner had preferred Ext.P2 statutory appeal before the 2nd respondent. The assessment was also completed against the petitioner with respect to the year 2007-08 by virtue of Ext.P3 order. The petitioner had also filed appeal against Ext.P3, as evidenced from Ext.P4, before the 2nd respondent. Ext.P5 is the stay petition filed along with that appeal. 2. It is submitted by the learned counsel for the petitioner that if the appeal filed against the order of penalty is considered and disposed of by the authority, there is every chance of the petitioner getting favourable orders, and in such a case the petitioner will get a reasonable opportunity to agitate the assessment before the appellate authority in a proper manner. Therefore, the limited prayer is to have an W.P.(C).36493/10-J -2- early disposal of Ext.P2 appeal. 3. Against the order of assessment the petitioner had preferred Ext.P4 appeal. Ext.P5 is the stay filed along with the appeal. The 2nd respondent is directed to consider and pass orders on Ext.P5 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. The 2nd respondent is also directed to hear and dispose of Ext.P2 appeal filed against the order of penalty, at the earliest possible, at any rate within 2 months from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent on Ext.P5 stay petition, the amounts in dispute covered under Ext.P3 shall not be recovered. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb