IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH SEPTEMBER 2010 / 23RD BHADRA 1932 WP(C).No. 28308 of 2010(K) -------------------------- PETITIONER(S): --------------- TRAVANCORE TRADING CORPORATION NEDUMBASSSERRY BY M.P.SIDHARTHAN PROPRIETOR. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER (IB), ERNAKULAM-682 024. 2. COMMERCIAL TAX OFFICER, CIRCLE I, ALUVA. 683 101 3. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 015. 4. INSPECTING ASST.COMMISSIONER, MATTANCHERRY. 682 002 GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 28308 OF 2010 ------------------------------------- Dated this the 14th day of September, 2010 JUDGMENT Aggrieved by orders imposing penalty issued under Section 67 (1) of the Kerala Value Added Tax Act, (Exts.P5 to P7) the petitioner had filed statutory appeals before the 3rd respondent, as per Exts.P8 and P10. Along with appeals, the petitioner had also filed petitions seeking stay, as per Exts.P9 and P11. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Ext.P12 notice. Hence the petitioner seeks direction to restrain recovery steps till disposal of the appeals. 2. Heard, learned Government Pleader appearing for the respondents. Having considered the facts and circumstances, I am of the opinion that the matter can be disposed of on issuing necessary directions to the appellate authority. 3. In the result, the 3rd respondent is directed to consider and pass orders on Exts.P9 and 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 2 WP(C) No. 28308/2010 judgment. 4. Till such orders are passed on the stay petitions as directed above, recovery of amounts covered under Exts.P5 ad P7, which is now initiated as per Ext.P12, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K. ABDUL REHIM JUDGE dnc