IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 25TH NOVEMBER 2010 / 4TH AGRAHAYANA 1932 WP(C).No. 34652 of 2010(F) ---------------------------------------- PETITIONER(S): ---------------------- A.LATHA, SAKTHI APPLIANCES, ANCHALAMOODU, PERINADU, KOLLAM. BY SRI.V.CHITAMBARESH, SENIOR ADVOCATE, BY ADV. SRI.T.C.SURESH MENON, SRI.JIBU P THOMAS, SRI.P.S.APPU, SRI.A.R.NIMOD, SRI.C.A.ANOOP. RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 691 001. 2. THE ASSISTANT COMMISSIONER - III, SPECIAL CIRCLE, COMMERCIAL TAXES, KOLLAM - 691 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM - 691 001. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 34652 of 2010 --------------------------------- Dated this the 25th day of November, 2010 JUDGMENT Aggrieved by Ext.P1 order imposing penalty under section 67 (1) of the KVAT Act and aggrieved by Ext.P2 order of assessment finalised under section 25(1) of the said Act, the petitioner had preferred statutory appeals before the 1st respondent as evidenced from Exts.P3 and P4, respectively. It is stated that appeals were heard on 7.7.2010 and on 20.10.2010 respectively, as evidenced from Exts.P7 and P8 posting notices. According to the petitioner, the 1st respondent had reserved the appeals for pronouncing orders. Meanwhile recovery steps was initiated on the basis of Ext.P9 series demand notices issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner is seeking direction to restrain the recovery steps till orders are passed on the appeals. It is submitted on behalf of the petitioner that appeals were fully heard and the petitioner does not require any further hearing on the matter. 2. Considering the fact that the appeals were fully WP(C).34652/2010 2 heard and it is reserved for pronouncing orders, I am of the view that recovery steps can be directed to be kept in abeyance, till orders are passed by the 1st respondent. 3. In the result, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Exts.P3 and P4 appeals, on the basis of the hearing already conducted, as early as possible, at any rate within a period three weeks from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 1st respondent, recovery steps initiated pursuant to Ext.P9 notice shall be be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).34652/2010 3