IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH JUNE 2011 / 16TH JYAISHTA 1933 WP(C).No. 15170 of 2011(U) --------------------------------------- PETITIONER(S): -------------------- P.O.VARGHESE, PROPRIETOR, M/S.STAR AGENCIES, N.H.BYE-PASS ROAD, ALUVA. BY ADVS.SRI.K.SRIKUMAR SRI.P.R.AJITHKUMAR RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER (AA), DEPARTMENT OF COMMERCIAL TAXES, ALUVA- 683101. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, REP. BY THE ASSISTANT SECRETARY- 682 018. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALA- 686 575. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: krj C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 15170 of 2011 --------------------------------- Dated this the 6th day of June, 2011 JUDGMENT Aggrieved by Ext.P2 order passed by the 1st appellate authority confirming the order of assessment, the petitioner had preferred Ext.P3 second appeal before the 2nd respondent Tribunal. Ext.P4 is the stay petition filed along with the appeal. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent Tribunal. Grievance of the petitioner is that, in the meanwhile coercive steps of recovery has been initiated. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent Tribunal to consider and pass orders on Ext.P4 WP(C) 15170/2011 2 stay petition, 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 . Needless to say that while granting any interim relief, the 2nd respondent Tribunal shall take note of various remittances stated to have been made by the petitioner, against the impugned demand. 4. Till such time orders are passed by the 2nd respondent Tribunal as directed above, recovery of the amount covered under the impugned assessment shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent Tribunal. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) 15170/2011 3