IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 9TH FEBRUARY 2010 / 20TH MAGHA 1931 WP(C).No. 4124 of 2010(M) ------------------------------------ PETITIONER: ------------------- M/S.MOTIF BUILDERS & DEVELOPERS(P)LTD, 4TH FLOOR,HAYATH TOWER,NEAR JUMA MASJID, PADAMUGAL,KAKKANAD,REPRESENTED BY ITS MANAGING DIRECTOR,M.Y.ALTHAF. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER-II (WC), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM,KOCHI-30. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. SURENDRA MOHAN, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W. P.(C) No. 4124 OF 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of February, 2010 JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003(KVAT Act) engaged in the execution of contract works. For the years 2008-09 and 2009-10, the petitioner has been assessed to tax by the 1st respondent as per Exts.P1 and P2 assessment orders. The petitioner has challenged the said assessments by filing Exts.P3 and P4 appeals which are pending before the 2nd respondent. Along with the appeals the petitioner has also filed Exts.P5(a) and P6(a) petitions for stay of recovery of the tax demanded. However, no orders have been passed either on the appeals or on the said petitions till date. In the meantime, as per Exts.P7 and P8, Revenue Recovery proceedings have been initiated against the petitioner by the 3rd respondent. The petitioner challenges the initiation of Revenue Recovery proceedings against him, at a time when an appeal is pending final decision of the appellate authority. 2. In view of the fact that the appeals as well as stay WP(C) No. 4124 of 2010 -:2:- petitions are pending before the 2nd respondent, this Writ petition can be disposed of directing an early disposal of the application for stay. 3. This Writ Petition is accordingly disposed of directing the 2nd respondent to consider Exts.P5(a) and P6(a) stay petitions pending before the said authority in accordance with law, as expeditiously as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. The Revenue Recovery Proceedings initiated pursuant to Exts.P7 and P8 shall remain stayed till the disposal of Exts.P5(a) and P6(a). K. SURENDRA MOHAN, JUDGE ttb