IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND DECEMBER 2010 / 1ST POUSHA 1932 WP(C).No. 37971 of 2010(V) -------------------------- PETITIONER(S): --------------- JOHNSON & JOHNSON LIMITED XI/423, HMT ROAD, KALAMASSERY, ERNAKULAM-683 503. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, (AUDIT ASSESSMENT), COMMERCIAL TAXES, ERNAKULAM-682 015. 2. THE KVAT APPELLAT TRIBUNAL, ADDITIOAL BENCH, ERNAKULAM-682 030. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM-682 030. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.37971 of 2010-V ---------------------------------------- Dated this the 22nd day of December, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment, which is confirmed by the first appellate authority through Ext.P2, the petitioner had preferred Ext.P3 second appeal before the 2nd respondent. Along with the appeal Ext.P4 stay petition was also filed seeking stay of collection of the tax amount in dispute. According to the petitioner, the second appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated to realise the amounts covered under Ext.P1, on issuing Ext.P5 notice under the Kerala Revenue Recovery Act. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeals. 2. Considering pendnecy of statutory appeal before the 2nd respondent, I am of the view that the writ petition W.P(C) No.37971 of 2010-V 2 can be disposed of directing that authority to consider the matter on an early basis. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed on the stay petition as directed above, further steps of recovery pursuant to Ext.P5 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// ab P.A to Judge