IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 15TH NOVEMBER 2010 / 24TH KARTHIKA 1932 WP(C).No. 34289 of 2010(I) --------------------------------------- PETITIONER(S): ---------------------- M/S.B TECH BUILDERS, THEEPPANY, THIRUVALLA, REP.BY BINO VARGHESE, MANAGING PARTNER BY ADV. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): --------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA, PIN-689 645 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM – 691 001 3. INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA, PIN-689 645. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.34289 of 2010 ------------------------------------------- Dated this the 15th day of November, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order issued by the 1st respondent imposing penalty under the provisions of Section 67(1) on the Kerala Value Added Tax Act, 2003 (KVAT Act) the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. Ext.P3 is the stay petition filed along with the appeal. It is stated that the appeal as well as the stay application are pending consideration before the 2nd respondent. Grievance of the petitioner is that now coercive steps of recovery is being pursued without considering pendency of the appeal, on issuing Ext.P4 notice under the provisions of the Kerala Revenue Recovery Act. 2. Heard, Government Pleader appearing on behalf of the respondents. Considering pendency of the W.P.(C).34289/10-I -2- statutory appeal I am of the view that the writ petition can be disposed of directing the appellate authority to consider the matter on an expeditious basis. 3. The writ petition is accordingly disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, 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. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 which is now initiated on the basis of Ext.P4 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb