IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 5TH NOVEMBER 2009 / 14TH KARTHIKA 1931 WP(C).No. 31446 of 2009(A) -------------------------- PETITIONER(S): --------------- M/S.HOTEL ROYAL PARK, YMCA ROAD, ALAPPUZHA, REPRESENTED BY ITS MANAGING PARTNER, JOSE JOSEPH. BY ADV. SRI.V.P.SUKUMAR SRI.V.DEVANANDA NARASIMHAM RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD.NO.I, COMMERCIAL TAXES, ALAPPUZHA. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.31446 OF 2009 ------------------------------ Dated this the 5th day of November, 2009 J U D G M E N T ---------------------- 1. Petitioner was imposed with penalty, both under Section 45A of the KGST Act and under Section 67 of the KVAT Act, as per Ext.P1 and P2, with respect to the year 2008-09. Against Ext.P1 and P2 the petitioner had already filed statutory appeals before the 2nd respondent as evidenced by Ext.P3 and P4. Along with the appeals, the petitioner had also filed Ext.P5 and P6 stay applications, seeking stay of collection of amount in dispute, pending disposal of the appeals. It is submitted that the appeals as well as stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that recovery steps have now been initiated without taking into consideration of pendency of the appeals, pursuant to issuance of notice as per Ext.P7 under the provisions of the Revenue Recovery Act. Therefore the petitioner is seeking direction for early disposal of the appeals and to keep in abeyance recovery steps till then. 2. Heard learned counsel for the petitioner and Government Pleader appearing for the respondents. Having W.P.(C).31446/09-A 2 considered the facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the appellate authority to dispose of the appeals as well as stay petitions. 3. The 2nd respondent is directed to consider and pass orders on Ext.P5 and P6 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. The respondents are directed to keep in abeyance all further steps for realisation of the amount covered under Ext.P1 and P2 which is initiated pursuant to Ext.P7 notice, till orders are passed on the stay petitions as directed above. 5. The 2nd respondent is also directed to dispose of the appeals at the earliest. C.K.ABDUL REHIM, JUDGE. okb