IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH MARCH 2011 / 4TH CHAITHRA 1933 WP(C).No. 8455 of 2011(F) ------------------------- PETITIONER: ----------------- P.MATHEW, CHENKULATHU CASHEW FACTORY, PERUMANOOR P.O., VALAKOM, KOLLAM. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S): ------------------------ 1. THE APPELLATE TRIBUNAL, VALUE ADDED TAX, THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER (APPEALS-II), COMMERCIAL TAXES, KOLLAM- 691 001. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTARAKKARA, PIN 691 506. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA, PIN 691 506. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: vk C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.8455 of 2011 ------------------------------- Dated this the 25th day of March, 2011. J U D G M E N T Assessment under the Central Sales Tax Act (CST Act) finalised against the petitioner for the year 2005-06, as evidenced from Ext.P1, is now under challenge before the first respondent Tribunal in Ext.P4 appeal. Ext.P5 is the stay petition filed along with that appeal. So also, the assessment finalised under the Kerala Value Added Tax Act (KVAT Act) for the very same year, as per Ext.P2, is pending in appeal before the 2nd respondent as evidenced from Ext.P6. Ext.P7 is the stay petition filed along with that appeal. Grievance of the petitioner is that, pending consideration and disposal of the appeals before the authorities concerned, coercive steps of recovery have now been initiated on the basis of Ext.P8 demand notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks an earlier disposal of the appeals and till then to stay the recovery steps. 2 W.P.(C).No.8455 of 2011 2. Considering pendency of the matter before the statutory authorities, I am of the view that, the writ petition can be disposed of directing expeditious action on their part. 3. Accordingly, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P5 stay petition filed along with Ext.P4 appeal, if the same has already been registered, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 6 weeks from the date of receipt of a copy of this judgment. 4. The 2nd respondent is directed to consider and pass orders on Ext.P7 stay petition filed along with Ext.P6 appeal, if the appeal is already registered, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 1 month from the date of receipt of a copy of this judgment. 5. Till such time orders are passed by respondents 1 and 2 as directed above, recovery of amounts covered under 3 W.P.(C).No.8455 of 2011 Exts.P1 and P2, which is sought to be recovered along with other amounts under Ext.P8 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the authorities concerned. C.K.ABDUL REHIM, Judge ami/