IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST MAY 2011 / 10TH JYAISHTA 1933 WP(C).No. 14663 of 2011(G) ---------------------------------- PETITIONER(S): ------------------- JAMES JOSEPH, PROPRIETOR, MALIECKAL ELECTRONICS, KOLLAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): -------------------- 1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM-691 013. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682 015. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 14663 of 2011 --------------------------------- Dated this the 31st day of May, 2011 JUDGMENT Aggrieved by Ext.P2 order passed by the 1st appellate authority confirming Ext.P1 assessment, the petitioner had preferred Ext.P3 appeal before the 2nd respondent Tribunal. Ext.P4 is the stay petition filed along with the appeal. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent Tribunal. Grievance of the petitioner is that in the meanwhile coercive steps of recovery has been initiated. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent Tribunal to consider and pass orders on Ext.P4 WP(C) .14663/2011 2 stay petition 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 . Needless to say that while granting interim relief the 2nd respondent Tribunal shall take note of various remittances already made. 4. Till such time orders are passed by the 2nd respondent as directed above, the recovery proceedings for realisation of the amounts in dispute shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .14663/2011 3