IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 5TH JANUARY 2011 / 15TH POUSHA 1932 WP(C).No. 198 of 2011(Y) -------------------------------------- PETITIONER(S): ------------------------ M/S. DORCAS MARKET MAKERS PVT. LTD., BRANCH OFFICE, 'SREE PADMAM', P.V. SREEDHARAN ROAD, KUMBALAM.P.O, ERNAKULAM, REPRESENTED BY IT'S MANAGER - ACCOUNTS, MARIA JOSEPH FERNADEZ. BY ADVS. SRI.S.SANTHOSH KUMAR, SRI.S.VINOD KUMAR, SMT. LISSY JOSE.P RESPONDENT(S): --------------------------- 1. THE KERALA STATE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD - 678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KANNUR, CAMP AT ERNAKULAM - 682 031. 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR - 680 001. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 031. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.198 of 2011 ------------------------------------------- Dated this the 5th day of January, 2011 J U D G M E N T ---------------------- Assessments completed against the petitioner with respect to the years 1999-2000 to 2004-2005 were challenged before the 1st respondent Tribunal. By Ext.P2 common order the assessments were directed to be modified on the basis of certain reliefs granted by the Tribunal regarding interest due under Section 23 (3A). The petitioner had filed Ext.P3 Review Petition before the 1st respondent Tribunal, seeking review of Ext.P2 order, on the ground that the Tribunal had omitted to take notice of the fact that the petitioner is not liable for payment of the tax as assessed, since 'Soap' manufactured by the petitioner without assistance of any machinery is liable to be exempted. It is stated that the 1st respondent Tribunal had posted Ext.P3 Review Petition for hearing on 28.1.2011, as W.P.(C).198/11 -2- evidenced from Ext.P4. Grievance of the petitioner is that without considering pendency of the Review Petition and also without taking notice of the posting of the matter, coercive steps of recovery has now been initiated on the basis of Ext.P5 and P6 demand notices issued under the provisions of the Kerala Revenue Recovery Act, 1968. Hence the petitioner seeks interference of this court to restrain recovery steps till the disposal of the Review Petition by the 1st respondent Tribunal. 2. Heard Government Pleader appearing on behalf of respondents. It is submitted that huge amount to the tune of Rs.18,48,43,289/- is outstanding payment as evidenced from Ext.P6 notice. 3. Considering the fact that Ext.P3 petition has already been posted for hearing before the 1st respondent Tribunal on 28.1.2011, I am of the view that coercive steps of recovery can be directed to be kept in abeyance till the disposal of the matter by that Tribunal. 4. Under the above circumstances the writ petition W.P.(C).198/11 -3- is disposed of directing the 1st respondent Tribunal to consider and dispose of Ext.P3 Review Petition, on the basis of the hearing already proposed on 28.1.2011. The petitioner shall co-operate with the hearing of the matter on that date itself and the Tribunal shall dispose of the matter as far as possible on that date itself or on any nearest date to which the matter is adjourned. Orders on Ext.P3 shall be issued as early as possible, at any rate, within a period of two weeks thereafter. 5. Till such time orders are issued by the 1st respondent Tribunal as directed above, the respondents are restrained from proceeding with any further coercive steps of recovery on the basis of Ext.P5 & P6 demand notices issued. 6. The petitioner will produce a copy of this judgment before the 1st respondent Tribunal. C.K.ABDUL REHIM, JUDGE. okb