IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 30TH SEPTEMBER 2010 / 8TH ASWINA 1932 WP(C).No. 30068 of 2010(G) --------------------------------------- PETITIONER(S): ----------------------- N.K.MUSTHAFA, PROPRIETOR, M/S.NATIONAL GLASS MART, KOYILANDY, KOZHIKODE. BY ADVS. SRI.SIBY MATHEW SRI.PHILIP J.VETTICKATTU SRI.B.PREMNATH (E) RESPONDENT(S): ------------------------- 1. SALES TAX OFFICER, COMMERCIAL TAXES, KOYILANDY, KOZHIKODE. 673 020 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 673 020 3. SALES TAX OFFICER (RECOVERY), O/O.THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. 673 020 BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.30068 of 2010 ------------------------------------------- Dated this the 30th day of September, 2010 J U D G M E N T ---------------------- Against Ext.P1, P5 & P9 orders of assessments finalised under the Kerala Value Added Tax Act, 2003 (KVAT Act) with respect to the assessment years 2005-06, 2006-07 and 2007-08, the petitioner had preferred statutory appeals as per Ext.P2, P6 & P10, before the 2nd respondent. Ext.P3, P7 & P11 are stay petitions filed along with the appeals. The petitioner had also filed applications seeking early hearing of all the three appeals. It is submitted that the appeals and the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the statutory appeals, recovery steps has now been initiated on issuing Ext.P13 notice. 2. Ext.P14 is an order passed by the 1st respondent under the CST Act. An amount of Rs.96,249/- towards tax and Rs.35,612/- towards interest are the amounts demanded W.P.(C).30068/10-G -2- under Ext.P14. Limited prayer of the petitioner in this writ petition is for granting installment facility for payment of the above said amount along with interest if any accruing in future. 3. Heard, learned Government Pleader appearing on behalf of respondents. It is apprehended as to whether there was any delay in filing the appeals. However, having considered pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite consideration of the matter. 4. The 2nd respondent is directed to consider and pass orders on Ext.P3, P7 & P11 stay petitions, 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, provided the appeals are in order and already registered by that authority. 5. Till such time orders are passed as directed above, recovery of amounts covered under Ext.P1, P5 & P9 assessment orders shall be kept in abeyance. 6. Considering the request for permitting installment payment with respect to the amounts covered under Ext.P14, I take note of the provisions contained in Rule 51 of the KVAT W.P.(C).30068/10-G -3- Rules. I am inclined to grant reasonable time for payment of the amounts in installments. 7. Accordingly the petitioner is permitted to make payment of the amounts covered under Ext.P14, in 4 (four) equal monthly installments falling due on or before 10.11.2010 and on or before the 10th day of the succeeding months. Recovery of amounts covered under Ext.P14 shall be kept in abeyance if the petitioner remits the amounts as directed above, without any default. The petitioner will produce a copy of this judgment before the 2nd respondent for compliance. C.K.ABDUL REHIM, JUDGE. okb