IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 30TH JUNE 2010 / 9TH ASHADHA 1932 WP(C).No. 20327 of 2010(M) -------------------------- PETITIONER(S): --------------- M/S.EMKE SILKS, T.B.ROAD, PALAKKAD, REPRESENTEDBY ITS PARTNER, C.S.HANEEFA. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, PALAKKAD. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL PALAKKAD. 3. INSPECTING ASSISTANT COMMISSIONR, DEPARTMENT OF COMMERCIAL, TAXES, PALAKKAD. BY GOVT. PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.20327 of 2010-M ---------------------------- Dated this the 30th day of June, 2010. J U D G M E N T Being aggrieved of Ext.P1 confiscation order passed by the first respondent under Section 47(16), the petitioner had approached the first appellate authority by filing necessary appeal, which did not turn to be fruitful, as evident from Ext.P2. This in turn has been challenged by filing Ext.P3 appeal along with Ext.P4 petition raising some additional grounds and also accompanied by Ext.P5 petition for stay. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the third respondent has initiated recovery proceedings invoking the remedy under the Revenue Recovery Act, as borne by Ext.P6, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. The learned counsel for the petitioner submits that, after passing Ext.P2 order by the first appellate authority, the petitioner has remitted a sum of Rs.3 lakhs and this being the position, the W.P(C) No.20327 of 2010-M 2 delay in finalising Ext.P3 appeal is causing much loss and hardships. 5. Considering the facts and circumstances, this Court finds it fit and proper to direct the second respondent to consider and pass final orders on Ext.P3 appeal. Accordingly, the second respondent is directed to consider Ext.P3 appeal along with Ext.P4 petition raising additional grounds and pass final orders, after giving an opportunity of hearing to the petitioner, in accordance with law, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. It is made clear that, till appropriate orders are passed on Ext.P3 appeal read with Ext.P4, all further proceedings pursuant to Ext.P6 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab