IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 WP(C).No. 126 of 2011(M) -------------------------------------- PETITIONER(S): ----------------------- M/S. SAURASHTRA ROADWAYS BANGLORE, MARKET ROAD, KOCHI -35, REPRESENTED BY ITS MANAGER P.M. ASHRAF. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON RESPONDENT(S): ---------------------------- 1. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, IDUKKI AT THODUPUZHA - 685 584. 2. DY. COMMISSIONER OF COMMERCIAL TAXES (APPEALS), SALES TAX COMPLEX, ERNAKULAM - 682 013. 3. INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, KAKKANADU, ERNAKULAM - 682 030. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.126 of 2011-M. = = = = = = = = = = = = Dated this the 4th January, 2011. J U D G M E N T Against Exts.P1 and P1(a) orders imposing penalty under Section 67 of the Kerala Value Added Tax, 2003 (KVAT Act), the petitioner had preferred statutory appeals before the 2nd respondent as per Exts.P2 and P2(a). Along with the appeals petitioner had filed Exts.P3 and P3(a) stay petitions. It is stated that the appeals as well as the stay petitions are pending consideration before the statutory authority. At present, recovery steps are initiated on the basis of Exts.P4 and P4(a) revenue recovery notices, without considering pendency of the appeals. Hence the petitioner seeks direction to restrain the recovery till the disposal of the appeals. 2. Considering pendency of the statutory appeals before the authority, I am of the view that the matter can be disposed of directing that authority to expedite disposal. WP(C).No.126 of 2011-M. 2 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P3 and P3(a) 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 Judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Exts.P1 and P1(a), which is now initiated on the basis of Exts.P4 and P4(a) notices, shall be kept in abeyance. The petitioner will produce a copy of this Judgment before the 2nd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-