IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 5TH JANUARY 2011 / 15TH POUSHA 1932 WP(C).No. 261 of 2011(G) ------------------------------------- PETITIONER(S): -------------------------- I.P.RUBY LATEX (P) LTD., TANAH, MAMPAD, MALAPPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, J.K.MARATTUKALAM. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------------------- 1. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-16. 2. THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM-16. 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-676 506. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.261 of 2011 ------------------------------------------- Dated this the 5th day of January, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order, which is confirmed in appeal through Ext.P2, the petitioner had preferred second appeal before the 1st respondent Tribunal, as evidenced from Ext.P3. Along with appeal the petitioner had preferred Ext.P4 stay petition. It is stated that the appeal and stay petition are pending disposal before the 1st respondent Tribunal. Petitioner is aggrieved by the coercive steps of recovery initiated in the meanwhile, on the basis of Ext.P5 demand notice issued under the provisions of the Kerala Revenue Recovery Act, 1968. 2. It is submitted by the petitioner that huge amount is due for refund to the petitioner with respect to assessments pertaining to the previous years. Therefore the petitioner seeks absolute stay against the recovery steps, till the disposal of the appeal. 3. It is noticed that the matter is now in seisin of the 1st respondent Tribunal. Therefore, I am of the view that the W.P.(C).261/11 -2- writ petition can be disposed of directing the Tribunal to take early action for disposal of the matter. 4. Hence, the writ petition is disposed of directing the 1st respondent tribunal to consider and pass orders on Ext.P4 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of six weeks from the date of receipt of a copy of this judgment. Needless to say that the Tribunal while deciding the question of granting interim relief will take note of contentions of the petitioner regarding eligibility for refund of huge amounts. 5. Till such time orders are passed by the Tribunal as directed above, recovery of amounts covered under Ext.P1 and P2 which is initiated on the basis of Ext.P5 demand notice shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM, JUDGE. okb