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. 29486 of 2010(I) -------------------------- PETITIONER: ------------------- K.C.ABRAHAM, PROPRIETOR, KUNNATH PHARMACEUTICALS, VELLOORKUNNAM, MUVATTUPUZHA. BY ADVS. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.C.V.SASI SMT.EMLY ANDREWS SRI.K.JAYAMOHANAN PILLAI RESPONDENTS: ---------------------- 1. STATE OF KERALA, REP.BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695001 2. INT.OFFICER(IB),COMMERCIAL TAXES, MATTANCHERY, O/O.THE DY.COMMISSIONER (INT) EDAPPALLY 682 024. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, PIN 682 030. 4. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN 682024. BY SENIOR GOVERNMENT 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. 29486 OF 2010 ------------------------------------- Dated this the 24th day of September, 2010 JUDGMENT Against Ext.P5 order imposing penalty under Section 67(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner had preferred statutory appeal as per Ext.P7 before the 4th respondent. A stay petition was also filed along with the appeal, as per Ext.P8. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the statutory appellate authority. Grievance of the petitioner is that, without considering pendency of the appeals, recovery steps is now being pursued on issuing Ext.P9 notice. Hence the petitioner seeks direction to restrain the recovery steps pending disposal of the appeal. 2. Heard learned Government Pleader appearing for the respondents. I am of the opinion that the Writ Petition can be disposed of on issuing necessary directions to the statutory appellate authority to expedite 2 WP(C) No. 29486/2010 the matter. 3. The 4th respondent is directed to consider and pass orders on Ext.P8 application filed seeking stay, 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 4th respondent as directed above, recovery of amounts covered under Ext.P5, which is now initiated pursuant to Ext.P9 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 4th respondent. C.K. ABDUL REHIM JUDGE dnc