IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 32801 of 2010(A) -------------------------- PETITIONER(S): --------------- BROLGA ADVERTISERS, 32/1275, VEERATH LANE, MKK NAIR ROAD, PALARIVATTOM, ERNAKULAM DISTRICT, REP. BY THE MANAGING PARTNER, N.M.SUNIL. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, II CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KALAMASSERY. 683 104 2. THE INTELLIGENCE OFFICER (IB), (MATTANCHERRY) DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, ALUVA. 683 101 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 682 013 4. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KANAYANNUR. 682 035 SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 32801 OF 2010 ------------------------------------- Dated this the 28th day of October, 2010 JUDGMENT Aggrieved by Exts.P1 and P2 orders imposing penalty, under Section 45 A of the Kerala General Sales Tax Act and under Section 67 (1) of the Kerala Value Added Tax Act (KVAT Act) respectively, the petitioner had approached the 3rd respondent by filing statutory appeals as per Exts.P3 and P4. Exts.P5 and P6 are the stay petitions filed along with the appeals. The appeals are filed along with petitions seeking condonation of delay as per Exts.P7 and P8. Grievance of the petitioner is that without considering pendency of the appeals and the accompanying applications, recovery steps has now been initiated pursuant to notice issued under Exts.P9 to P12. Hence the petitioner is seeking direction for restraining recovery steps till the disposal of the appeals. 2. Heard learned Government Pleader on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the Writ Petition can be disposed of 2 WP(C) No. 32801/2010 on issuing necessary directions to the appellate authority for expedious consideration of the matter. 3. The Writ Petition is accordingly disposed of directing the 3rd respondent to consider and pass orders on Exts.P7 and P8 applications filed seeking condonation of delay after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. If delay is condoned, and the appeals are registered, the 3rd respondent will pass orders on Exts.P5 and P6 stay petitions, simultaneously. 5. Till such time orders are passed by the 3rd respondent as directed above recovery of amounts covered under Exts.P1 and P2 which is now initiated pursuant to Exts.P9 to P12 notices, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K. ABDUL REHIM JUDGE dnc