IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 9TH FEBRUARY 2010 / 20TH MAGHA 1931 WP(C).No. 4167 of 2010(U) ---------------------------------------- PETITIONER(S): ------------------------ A.BASHEERUDEEN, DAHLIA SAW MILL& FURNITURE INDUSTRY, KALLAMBALAM. BY ADVS. MR.ANIL D. NAIR, SMT.NIVEDITA A. KAMATH RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), THIRUVANANTHAPURAM. 2. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, (TAXES), THIRUVANANTHAPURAM. R1 TO R4 BY GOVERNMENT PLEADERMR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss K. SURENDRA MOHAN, J. ------------------------------------------------------------ W.P(C) NO: 4167 OF 2010 U ----------------------------------------------------------- Dated this the 9th February, 2010. JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act. He is running a saw mill and a furniture unit. As per assessment order dated 25.4.2008 the assessment of petitioner for the year 2005-2006 was completed by the first respondent. The order of assessment is Ext.P1. The petitioner challenged Ext.P1 before the Appellate Authority. By Ext.P2 order dated 7.4.2009 the appeal of the petitioner was only partly allowed. Therefore, the petitioner has challenged the assessment by way of further appeal before the second respondent. The said appeal is Ext.P3. Along with the appeal, the petitioner has also filed Ext.P4 stay petition as well as Ext.P5, which is a petition for early hearing of the appeal. However, no orders have been passed on the petitions filed by the petitioner. At the same time, as per Ext.P6, Revenue Recovery proceedings have been initiated for recovery of the tax assessed. The petitioner therefore prays for appropriate directions for disposal of the stay petition. 2. In the above circumstances this writ petition is disposed of directing the second respondent to consider the stay petition and WPC 4167/2010 2 the petition for early hearing evidenced herein by Exts.P4 and P5 in accordance with law, as expeditiously as possible and at any rate within a period of one month from the date of receipt of a copy of this judgment. Pending final orders on Ext.P4 stay petition, all further proceedings based on or pursuant to the Revenue Recovery proceedings initiated as per Ext.P6 shall remain stayed. K. SURENDRA MOHAN Judge jj WPC 4167/2010 3 K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: