IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 24TH SEPTEMBER 2010 / 2ND ASWINA 1932 WP(C).No. 29523 of 2010(M) -------------------------- PETITIONER: ------------------- M/S.CHATHAMKULAM ASSOCIATES, H.O.CHULLIMADA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, C.B.SUMESH BABU. BY ADVS. SRI.BINOY VASUDEVAN SMT.P.G.BABITHA RESPONDENTS: --------------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PALAKKAD-678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 032. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678 001. BY SENIOR GOVT. PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 29523 OF 2010 ------------------------------------ Dated this the 24th day of September, 2010 JUDGMENT Against Ext.P1 order of assessment finalized against the petitioner under the provisions of the Kerala Value Added Tax Act (KVAT Act), the petitioner had preferred Ext.P2 appeal before the second respondent. The appeal was filed along with Ext.P3 petition seeking condonation of delay. It is stated that an application for early hearing of the appeal was also filed as per Ext.P4 and further, an application seeking stay was also filed, as per Ext.P7. According to the petitioner the appeal as well as the accompanying applications are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps are now being pursued on issuing Ext.P6 demand notice. Hence the petitioner seeks direction to restrain the recovery steps pending disposal of the appeal. 2 WP(C) No. 29523/2010 2. Heard learned Government Pleader appearing on behalf of the respondents. Since the statutory appeal is pending, I am of the view that the Writ Petition can be disposed of on issuing directions to the second respondent to expedite the matter. 3. The second respondent is directed to consider and pass orders on Ext.P3 application filed seeking condonation of delay in filing the appeal, 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 the delay in filing the appeal is condoned, the second respondent shall consider and pass orders on Ext.P7 stay petition, simultaneously. 5. Till such time orders are passed by the second respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P6 notice, shall be kept in abeyance. 3 WP(C) No. 29523/2010 6. The petitioner will produce a copy of this judgment before the second respondent. C.K. ABDUL REHIM JUDGE dnc