IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH SEPTEMBER 2009 / 8TH ASWINA 1931 WP(C).No. 27484 of 2009(E) -------------------------- PETITIONER(S): --------------- P.K. NISAJ, S/O. KASIM, PUTHEN VEETTIL, MURIKALLUMPURAM, KOTTAYAM DIST. BY ADV. SRI.SUNIL V.MOHAMMED RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 2. THE DEPUTY TAHSILDAR (RR), KANJIRAPPALLY, KOTTAYAM DISTRICT. 3. THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, KOTTAYAM AT PALA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27484 OF 2009 ------------------------------ Dated this the 30th day of September, 2009 J U D G M E N T ---------------------- 1. Petitioner is aggrieved by an order imposing penalty issued by the 3rd respondent under Section 70 of the Kerala Value Added Tax Act, 2003 (KVAT Act). On an early occasion the petitioner had approached this court challenging the above said order and by virtue of Ext.P3 judgment this court relegated the petitioner to the appellate authority. It is submitted that the petitioner had filed Ext.P1 appeal and Ext.P2 stay petition before the 1st respondent appellate authority, in view of the directions contained in Ext.P3 judgment. It is further submitted that the appeal and stay petition are now pending disposal before the 1st respondent. Complaint of the petitioner is that now steps are being pursued to recover the amount of penalty, before disposal of the appeal and stay petition. Hence the petitioner is seeking directions for an early disposal of the appeal and to keep in abeyance the recovery steps till then. 2. Heard learned counsel for the petitioner and Government Pleader for the respondents. It is pointed out by the learned Government Pleader that as evident from Ext.P4 postal receipt, the appeal and stay petition was submitted to the Deputy Commissioner, Commercial Taxes, Kollam, whereas the competent W.P.(C).27484/09-E 2 appellate authority is the Deputy Commissioner (Appeals). 3. However, considering the facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the competent appellate authority to consider and dispose of the appeal as well as the stay petition. 4. Under the above circumstances the Deputy Commissioner (Appeals), Kollam is directed to consider Ext.P1 appeal and P2 stay application, by calling for the same from the office of the Deputy Commissioner, Commercial Taxes, Kollam and to dispose of the same at the earliest. The Deputy Commissioner (Appeals), Kollam is directed to take up Ext.P2 stay petition and to pass orders on the same, 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. The respondents are restrained from proceeding with further steps for realisation of the amount in dispute, covered under the appeal, till orders are passed on the stay petition, as directed above. The appellate authority will also take earnest efforts to dispose of the appeal as early as possible. The petitioner will produce a copy of this judgment before the competent appellate authority. C.K.ABDUL REHIM, JUDGE. okb