IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH MARCH 2011 / 26TH PHALGUNA 1932 WP(C).No. 8350 of 2011(P) -------------------------------------- PETITIONER(S): ------------------------ ABDUL RAZAK, AKKANATTIL AGENCIES, EZHAMKULAM, ADOOR. BY ADV. SRI.VIJAYAN. K.U., SRI.K.N.SREEKUMARAN. RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, KVAT CIRCLE, ADOOR , PATHANAMTHITTA, 691 523. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM, 691 001. 3. DEPUTY TAHSILDAR (RR), ADOOR, 691 523. 4. KVAT TRIBUNAL, REPRESENTED BY THE ASSISTANT SECRETARY, KVAT TRIBUNAL, THEVARA, ERNAKULAM, 682 015. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R5 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO.8350 of 2011 --------------------------------- Dated this the 17th day of March, 2011 JUDGMENT Aggrieved by Exts.P1 and P2 orders of assessment, confirmed through Exts.P3 and P4 issued by the 1st appellate authority, the petitioner had preferred second appeals before the 4th respondent, as evidenced from Exts.P6 and P7. Exts.P6(a) and P7(a) are the stay petitions filed along with the appeals. Exts.P6(b) and P7(b) are the early hearing petitions filed along with the appeals. It is stated that the appeals as well as the stay petitions are pending consideration and disposal before the 4th respondent Tribunal. Grievance of the petitioner is that, in the meanwhile coercive steps of recovery has been initiated on the basis of Ext.P5 notice. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeals. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. WP(C) 8350 /2011 2 3. Accordingly, the writ petition is disposed of directing the 4th respondent to consider and pass orders on Exts.P6(a) and P7 (a) stay petitions after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period six weeks from the date of receipt of a copy of this judgment . Needless to say that while granting any interim relief the 4th respondent Tribunal shall take note of the various remittances already made. 4. Till such time orders are passed by the 4th respondent, recovery of the amounts covered under Ext.P5 to the extent of the liability in this regard, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 4th respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) 8350 /2011 3