IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 30TH SEPTEMBER 2010 / 8TH ASWINA 1932 WP(C).No. 30033 of 2010(D) -------------------------- PETITIONER(S): --------------- P.MATHEW, CHENKULATHU CASHEW FACTORY, PERUMANOOR P.O., VALAKOM, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER(APPEALS), KOLLAM-691001. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTARAKKARA-691506. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA-691506. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------- W.P(C) No.30033 of 2010-D ---------------------------- Dated this the 30th day of September, 2010. J U D G M E N T Against Exts.P1 and P2 orders of assessment finalized under the KVAT and CST Act respectively, the petitioner had preferred statutory appeals as per Exts.P3 and P4, before the first respondent. Along with the appeals stay petitions were also filed as per Exts.P5 and P6. It is submitted that the appeals as well as the stay petitions are pending consideration before the first respondent. The petitioner is aggrieved by recovery steps initiated pursuant to Ext.P7, without considering pendency of the appeal. 2. Heard; the learned Government Pleader appearing for the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. The first respondent is directed to pass orders on Exts.P5 and P6 stay petitions, 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. W.P(C) No.30033 of 2010-D 2 4. Till such time orders are passed by the first respondent as directed above, realization of amounts covered under Exts.P1 and P2, which is now initiated pursuant to Ext.P7, shall be kept in abeyance. 5. The petitioner will produce a copy of the judgment before the first respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.30033 of 2010-D 3