IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 6TH MAY 2011 / 16TH VAISAKHA 1933 WP(C).No. 13088 of 2011(I) -------------------------- PETITIONER(S): --------------- M/S.PEEKAY ASSOCIATES,VEMBANAD LAKE RESORTS,KODIMATHA,KOTTAYAM,REPRESENTED BY ITS MANAGING PARTNER STANLEY.A.ANTONY. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER(KVAT), COMMERCIAL TAXES SPECIAL CIRCLE,KOTTAYAM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,KOTTAYAM CAMP AT ERNAKULAM. 3. THE INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,KOTTAYAM. BY GOVT.PLEADER SRI.P.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.SURENDRA MOHAN, J. ------------------------------------------- W.P.(C) No.13088 of 2011 ------------------------------------------- Dated this the 6th May, 2011 JUDGMENT The petitioner is running a Bar attached Hotel. The petitioner is also an assessee under the Kerala General Sales Tax Act and Kerala Value Added Tax Act ('KGST Act' and 'KVAT Act' for short). The petitioner has been assessed to tax for the years 2007-2008 under both the Acts. Being aggrieved by the orders of assessment, the petitioner has filed Exts.P2 and P2(a) appeals against the same before the second respondent. The petitioner's appeals are accompanied by Exts.P3 and P3(a) stay petitions also. The complaint of the petitioner is that no orders have been passed on his stay petitions, till date. However, action for recovery of the tax demanded have been initiated against him. In the above circumstances, he seeks appropriate directions for an early disposal of his stay petitions. 2. I have heard the learned Government Pleader also. 3. In the above circumstances, this writ petition is WPC No.13088/2011 2 disposed of directing the second respondent to consider the stay petitions filed by the petitioner evidenced herein by Exts.P3 and P3(a) 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. Until orders are passed on the stay petitions, all steps to recover the tax assessed shall remain stayed. K.SURENDRA MOHAN, JUDGE css/