IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 18TH OCTOBER 2010 / 26TH ASWINA 1932 WP(C).No. 31716 of 2010(L) -------------------------- PETITIONER(S): --------------- M.SAJEEVAN, S & S ASSOCIATES, VYSHNAVI, P.O.PALAYAD, THALASSERY, KANNUR DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THALASSERY-670 101. 2. THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH), COMMERCIAL TAXES, KANNUR-670 001. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 4. THE TAHSILDAR (REVENUE RECOVERY), THALASSERY-670 101. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO.31716 OF 2010 ------------------------------------- Dated this the 18th day of October, 2010 JUDGMENT Through Ext.P3 order, penalty was imposed on the petitioner under Section 67(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Aggrieved by Ext.P3, the petitioner had preferred statutory appeal before the 3rd respondent, as evidenced from Ext.P4. Ext.P5 is the interlocutory application filed along with the appeal seeking stay of collection of the amount. The petitioner is aggrieved by coercive steps of recovery now initiated pursuant to Exts.P6 and P7 notices, without considering pendency of the appeals. It is contended that Ext.P3 order was issued in total violation of principles of natural justice since there was no proper notice issued to the petitioner. 2. However, since the matter is pending disposal before the statutory authority, I am not looking into the merits of the contentions. I am of the view that the Writ Petition can be disposed of directing the appellate authority to expedite the matter. WP(C)No.31716/2010 2 3. In the result, the Writ Petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P5 application for stay, 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. 4. Needless to say that while disposing the stay petition the appellate authority shall take note of all the arguments advanced on the ground of lack of notice to the petitioner. 5. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext.P3, which is now initiated pursuant to Exts.P6 and P7, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the appellate authority. C.K. ABDUL REHIM JUDGE dnc