IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 16TH NOVEMBER 2010 / 25TH KARTHIKA 1932 WP(C).No. 34395 of 2010(Y) -------------------------- PETITIONER: --------------- TRENTION JOHN, MANAGING PARTNER, M/S. ALPHA PAINTS, KANJIRAPPALY, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: --------------------- 1. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, PALA, KOTTAYAM-686575. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PERUMANOOR.P.O., ERNAKULAM DIST, KOCHI-682015. 3. INTELLIGENCE OFFICER (IB), OMMERCIAL TAXES, KOTTAYAM-686001. 4. COMMERCIAL TAX OFFICER, PONKUNNAM, KOTTAYAM-686506. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.34395 of 2010-Y ---------------------------------------- Dated this the 16th day of November, 2010. J U D G M E N T Against Exts.P1 to P3 orders imposing penalty under Section 67(1) of the Kerala Value Added Tax Act, the petitioner had preferred Exts.P7 to P9 statutory appeals before the second respondent. Exts.P13 to P15 are the stay petitions filed along with the appeals. It is submitted that the statutory appeals as well as the stay petitions are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps has now been initiated on issuing Exts.P16 to P18 demand notices, under the Kerala Revenue Recovery Act. 2. Considering pendency of the matter before the statutory appellate authority, I am of the view that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of W.P(C) No.34395 of 2010-Y 2 directing the second respondent to consider and pass orders on Exts.P13 to P15 stay petitions 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. Till such time orders are issued by the second respondent as directed above, recovery steps now initiated pursuant to Exts.P16 to P18 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ab