IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 31ST MARCH 2011 / 10TH CHAITHRA 1933 WP(C).No. 10215 of 2011(B) --------------------------------------- PETITIONER: ------------------- M.SALIM, KMK HOUSE, VATTAPPARA, CHIRIYAVELINALLOOR P.O., KOLLAM. BY ADVS. SRI.S.SANTHOSH KUMAR, SMT.P.LISSY JOSE. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM – 691 001. 2. THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA – 691 506. 3. THE DEPUTY TAHASILDAR (RR), TALUK OFFICE, KOTTARAKKARA – 691 506. R1 TO R3 BY GOVT. PLEADER SRI. V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 10215 of 2011 --------------------------------- Dated this the 31st day of March, 2011 JUDGMENT Aggrieved by Ext.P1 order imposing penalty under section 67(1) of the KVAT Act, the petitioner had preferred Ext.P2 appeal before the 1st respondent appellate authority. Ext.P3 is the stay petition filed along with the appeal. It is stated that appeal as well as the stay petition are pending disposal before the 1st respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated pursuant to Ext.P4 demand notice issued. Hence interference of this court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering the fact that the appellate authority is in seizin of the matter, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing WP(C) .10215/2011 2 the 1st 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 one month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 1st respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .10215/2011 3