IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38373 of 2010(V) -------------------------- PETITIONER(S): --------------- M/S.MARINE CHEMICALS, DEEPA BUILDINGS, SANTO GOPALAN ROAD, KOCHI-5, REPRESENTED BY ITS PARTNSER KURIYAN JOSE (JUNIOR). BY ADV. SRI.V.P.SUKUMAR RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER VAT SPECIAL CIRCLE (PRODUCE), MATTANCHERRY-682 005. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682 011. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY-682 005. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.38373 of 2010-V ---------------------------------------- Dated this the 23rd day of December, 2010. J U D G M E N T Against Exts.P1 and P2 orders of assessments, completed with respect to the year 2006-07, under the KVAT Act as well as the CST Act, the petitioner had preferred Exts.P3 and P4 appeals before the 2nd respondent. Exts.P5 and P6 are the stay petitions filed along with the appeals. It is stated that the appeals and the stay petitions are pending consideration and disposal before the appellate authority. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps of recovery has now been initiated as per Ext.P7 notice. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeals. 2. Considering pendnecy of the statutory appeals before the 2nd respondent, I am of the view that the writ petition can be disposed of directing that authority to take appropriate action. W.P(C) No.38373 of 2010-V 2 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P5 and P6 stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed on the stay petitions as directed above, further steps of recovery pursuant to Ext.P7 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// P.A to Judge ab