IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 2ND DECEMBER 2009 / 11TH AGRAHAYANA 1931 WP(C).No. 34636 of 2009(Y) -------------------------- PETITIONER(S): --------------- BEEPATH CASTING PVT. LTD., NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY DIRECTOR HAFEZULLA. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENT(S): --------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INTELILGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PALAKKAD. GOVERNMENT PLEADER SRI.V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34636 OF 2009 ------------------------------ Dated this the 2nd day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal filed against Ext.P1 order imposing penalty under Section 67(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act) is pending consideration and disposal before the 2nd respondent, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along with the appeal, 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. 3. The respondents are directed to keep realisation of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P5 notice, in abeyance, till orders are passed on Ext.P3 petition, as directed above. 4. The 2nd respondent is also directed to take necessary steps for early disposal of the appeal thereafter. C.K.ABDUL REHIM, JUDGE. okb