IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND MARCH 2011 / 1ST CHAITHRA 1933 WP(C).No. 8856 of 2011(F) ------------------------------------ PETITIONER: ------------------- ANSAMMA JOSE, P.J.TRADERS, MANANTHAVADY, WAYANAD DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER (AA), WAYANAD AT SULTHAN BATHERY - 673 592. 2. KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM - 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KALPETTA - 673 121. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 8856 of 2011 --------------------------------- Dated this the 22nd day of March, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment and Ext.P2 order imposing penalty which were confirmed through Exts.P3 and P4 orders issued by the first appellate authority, the petitioner had preferred second appeals before the 2nd respondent Tribunal as evidenced from Exts.P5 and P6. Exts.P7 and P8 are the stay 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 2nd respondent Tribunal. Grievance of the petitioner is that in the meanwhile coercive steps of recovery has been initiated on the basis of Exts.P9 and P10 notices. 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) .8856/2011 2 3. Accordingly, the writ petition is disposed of directing the 2nd respondent Tribunal to consider and pass orders on Exts.P7 and P8 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 . 4. Till such time orders are passed by the 2nd respondent Tribunal, recovery of the amounts covered under Exts.P1 and P2 which is sought to be recovered through Exts.P9 and P10 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent Tribunal. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .8856/2011 3