IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 10TH NOVEMBER 2010 / 19TH KARTHIKA 1932 WP(C).No. 33931 of 2010(N) --------------------------------------- PETITIONER: ------------------- M.KRISHNADAS,PROPRIETOR,BABAS HITECH MEDI PLASTIC,MAIN ROAD,CHOONDAL,KANIPAYYOOR, KUNNAMKULAM. BY ADVS. SMT.S.K.DEVI, SRI.SANTHOSH P.ABRAHAM. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES,KUNNAMKULAM,PIN-680 503. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,PALAKKAD,NOORANI,PALAKKAD,PIN-678 001. 3. THE INSPECTING ASST.COMMISSIONER, DEPT.OF COMMERCIAL TAXES,THRISSUR,PIN-680 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 33931 OF 2010 -------------------------------------- Dated this the 10th day of November, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner had filed first appeal before the Deputy Commissioner. Ext.P2 is the appellate order issued by that authority. Being aggrieved by Ext.P2, the petitioner had preferred further appeal before the second respondent Tribunal as evidenced from Ext.P3. Ext.P4 is the stay petition filed along with the appeal. It is stated that Ext.P3 appeal as well as the stay petition are pending consideration and disposal before the second respondent Tribunal. Grievance of the petitioner is that now the 3rd respondent had initiated coercive steps of recovery, without considering pendency of the appeal before the Tribunal. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the 2 WP(C) No. 33931/2010 appeal before the second respondent Tribunal, I am of the view that the Writ Petition can be disposed of directing that Tribunal to have an expedious consideration of the matter. 3. The Writ Petition is disposed of directing the second respondent Tribunal to consider and pass orders on Ext.P4 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. 4. Till such time orders are passed by the second respondent as directed above, recovery of amounts covered under Ext.P1 which is modified through Ext.P2, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE dnc