IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND MARCH 2011 / 1ST CHAITHRA 1933 WP(C).No. 9023 of 2011(C) ------------------------------------- PETITIONER: ------------------- M/S. AMARARAJA POWER SYSTEMS PVT. LTD., DOOR NO.CC/43/51, AMEER COMPLEX, AYYAPPANKAVU EAST ROAD, COCHIN, REPRESENTED BY IT'S BRANCH ACCOUNTANT MR. UMESH.T. BY ADV. SMT.K.LATHA RESPONDENTS: ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM – 695 001. 2. COMMERCIAL TAX OFFICER, KVAT CIRCLE-1, ERNAKULAM – 682 015. 3. DEPUTY COMMISSIONER (APPEALS)., COMMERCIAL TAXES, ERNAKULAM – 682 015. 4. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM – 682 030. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 9023 of 2011 --------------------------------- Dated this the 22nd day of March, 2011 JUDGMENT Aggrieved by Ext.P1 order imposing penalty under section 67(1) of the KVAT Act, the petitioner had preferred Ext.P2 appeal before the 3rd respondent appellate authority. Ext.P3 is the stay petition filed along with the appeal. It is stated that appeal as well as the stay petition are pending disposal before the 3rd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated pursuant to Ext.P4 demand notice. Hence interference of this court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering the fact that the appellate authority is in seizin of the matter, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing WP(C) .9023/2011 2 the 3rd respondent to consider and pass orders on Ext.P3 stay petition filed along with the appeal, after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .9023/2011 3