IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH FEBRUARY 2011 / 5TH PHALGUNA 1932 WP(C).No. 5918 of 2011(L) --------------------------------------- PETITIONER(S): ------------------------- T.A.SIMON, KERALA HARDWARE, OOTTUPARA, WADAKKANCHERRY. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): --------------------------- 1. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. PIN - 680 001. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SALES TAX COMPLEX, M.G.ROAD, ERNAKULAM, REPRESENTED BY ITS SECRETARY PIN - 682 013. 3. INSPECTING ASST.COMMISSIONER, DEPT. OF COMMERCIAL TAXES, THRISSUR, PIN - 680 001. R1 TO R3 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.5918 of 2011 ------------------------------------------- Dated this the 24th day of February, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order imposing penalty, which was modified to a certain extent in Ext.P2 statutory appeal, the petitioner had preferred Ext.P3 second appeal before the 2nd respondent tribunal. Ext.P4 is the stay petition filed along with the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the second appeal, coercive steps of recovery has now been initiated. 2. Considering pendency of the statutory appeal I am of the view that the writ petition can be disposed of directing the appellate tribunal to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P4 stay petition after affording an opportunity of hearing to the petitioner, as early as possible, at any rate W.P.(C).5918/11 -2- within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P2 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb