IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 23RD NOVEMBER 2010 / 2ND AGRAHAYANA 1932 WP(C).No. 35045 of 2010(E) -------------------------- PETITIONER: ------------------ C.R.SANAL, PROPRIETOR, AMMA TRADERS, CHIMMUKKU,MANACAUD PO, THIRUVANANTHAPURAM 691 009. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN SRI.K.UMAMAHESWAR RESPONDENTS: ---------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT ATTINGAL 695 069. 2. COMMERCIAL TAX OFFICER 2ND CIRCLE, PEROORKADA,THIRUVANANTHAPURAM 695 005. 3. THE DY.COMMISSIONER (APPEALS) THIRUVANANTHAPURAM 695 005. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 35045 of 2010 --------------------------------- Dated this the 23rd day of November, 2010 JUDGMENT Against Ext.P1 order imposing penalty under section 44 (8) and (10) of the KVAT Act, the petitioner had preferred Ext.P2 appeal before the 3rd respondent. Along with the appeal the petitioner had filed Exts.P3 and P4 applications seeking stay of collection of the amount in dispute and also seeking an early hearing of the matter. It is submitted that appeal as well as the stay petition are pending consideration before the 3rd respondent. Grievance of the petitioner is that, pending disposal of the appeal, steps for finalisation of the assessment has now been initiated, pursuant to the notice issued as per Ext.P5. Therefore the petitioner seeks direction to restrain the recovery steps as well as the steps initiated for finalisation of the assessment, till the disposal of the appeal. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed WP(C).35045/2010 2 of directing the appellate authority to take effective steps within a time to be stipulated. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P3 stay petition filed along with 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 . 3. Till such time orders are passed by the 3rd respondent, recovery of amounts covered under Ext.P1, and finalisation of the assessment pursuant to Ext.P5 notice, shall be be kept in abeyance. Needless to say that the 3rd respondent shall take effective steps for disposal of the appeal at the earliest possible. 4. Petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).35045/2010 3