IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD SEPTEMBER 2009 / 1ST ASWINA 1931 WP(C).No. 26540 of 2009(J) -------------------------- PETITIONER(S): --------------- RASHEED C.A. CHIRACKAKUDY HOUSE, KANDANTHARA, ALLAPRA PO VENGOLA VILLAGE, ERNAKULAM DISTRICT. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE DY COMMISSIONER OF APPEALS COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER AUDIT ASSESSMENT,COMMERCIAL TAXES DEPARTMENT, MATTANCHERRY, COCHIN 682 002. 3. THE INTELLIGENCE OFFICER INTELLINGENCE OFFICE, SQUAD NO.1,IDUKKI KATTAPPANA. 4. THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR. G.P. SHRI.K.P.PRADEEP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P(C).No.26540 of 2009 ================== Dated this the 23rd day of September, 2009 J U D G M E N T The petitioner is the owner of a vehicle which was detained on allegations of violation of the provisions of the Kerala Value Added Tax Act and Rules. Penalty has been imposed on the petitioner pursuant to the same. Subsequently, on the basis of the penalty order, the petitioner has been assessed to tax also by best judgment. Against that assessment, the petitioner has filed Ext.P7 appeal along with Ext.P8 stay application. The petitioner submits that the appellate authority has not passed any orders on the stay petition and at the same time, the assessing authority is taking coercive steps to recover the disputed amount of tax. The petitioner, therefore, challenges the proceedings for recovery of the disputed tax. 2. I have heard the learned Government Pleader also. 3. I am of opinion that when stay petitions are filed before the appellate authority, the appellate authority has a duty to consider and pass orders on the stay petitions expeditiously. It would be unjust to enforce recovery of disputed tax in the meanwhile. Accordingly, this writ petition is disposed of with the following directions: The 1st respondent shall consider and pass orders on Ext.P8 stay application submitted by the petitioner as expeditiously as possible. Till orders are passed on the stay application, coercive proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2