IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 16TH NOVEMBER 2009 / 25TH KARTHIKA 1931 WP(C).No. 32815 of 2009(V) ------------------------------------- PETITIONER(S): ----------------------- SEASAME SOFTWARE SOLUTIONS PVT.LTD., H.O.MAYON BUILDING, JAIL ROAD, CALICUT-673 004, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS. MR.S.ANANTHAKRISHNAN MR.SHYAM PADMAN RESPONDENT(S): ------------------------- 1. THE DEPUTY TAHASILDAR (R.R.), KOZHIKODE. 2. KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE, THROUGH ITS SECRETARY. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE. 4. THE INTELLIGENCE OFFICER (IB)-1, COMMERCIAL TAXES, KOZHIKODE. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2009 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.32815 OF 2009 ------------------------------ Dated this the 16th day of November, 2009 J U D G M E N T ---------------------- 1. With respect to the assessment years 2002-03, 2003- 04 and 2004-05, the petitioner was imposed with penalty under Section 45A of the Kerala General Sales Tax Act (KGST Act) as evidenced from Ext.P1 to P3 orders. Revision petitions filed against those orders were dismissed by the 3rd respondent as per Ext.P5 common order. The petitioner also filed second appeals along with stay petitions before the 2nd respondent Tribunal, as evidenced from Ext.P6 to P8 and Ext.P9 to P11, respectively. Grievance of the petitioner is that without taking note of the pendency of the appeals, recovery steps has now been initiated pursuant to Ext.P12 notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking directions to the 2nd respondent Tribunal to consider and dispose of the appeals at the earliest and till then to stay the recovery steps. 2. Having considered the fact that the statutory appeals as well as the stay petitions are pending consideration and disposal before the appellate Tribunal, I am inclined to dispose of W.P.(C).32815/09-V 2 this writ petition directing the Tribunal for an early consideration of the matter. 3. It is stated by the petitioner that during pendency of the first appeal, the petitioner had effected payment of 1/3rd of the amounts demanded, by virtue of a Judgment of a Division Bench of this court. Therefore the demand now raised has been considerably reduced. 4. Under the above circumstances the writ petition is disposed of directing the 2nd respondent Tribunal to consider and pass orders on Ext.P6 to P8 appeals or on Ext.P9 to P11 stay petitions, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner. 5. The 1st respondent is directed to keep in abeyance recovery steps initiated through Ext.P12 for realisation of the amounts covered under the impugned orders, pending disposal of the appeals or stay petitions by the Tribunal as directed above. C.K.ABDUL REHIM, JUDGE. okb