IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 15TH OCTOBER 2010 / 23RD ASWINA 1932 WP(C).No. 31674 of 2010(H) ---------------------------------------- PETITIONER(S): ------------------------ M.K. MOHAMMED ASLAM, PROPRIETOR, INTERSAIL TIMBER TRADERS, VALAPPAD, TRICHUR. BY ADV. SRI.V.V.ASOKAN, SRI.R.JAIKRISHNA. RESPONDENT(S): -------------------------- 1. SALES TAX OFFICER, CHAVAKKAD-680 506. 2. DEPUTY COMMISSIONER (APPEALS) ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY) DEPARTMENT OF COMMERCIAL TAXES, TRICHUR-680 020. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/10/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.31674 of 2010 ------------------------------------------- Dated this the 15th day of October, 2010 J U D G M E N T ---------------------- Against Ext.P4 order of assessment pertaining to the year 2000-01 finalised under the provisions of the Kerala General Sales Tax Act (KGST Act), the petitioner had preferred statutory appeal before the 2nd respondent as per Ext.P5. Along with the appeal, an application seeking stay of recovery was filed as per Ext.P5(a). It is submitted that pending consideration and disposal of Ext.P5 and P5(a), recovery steps has now been initiated and notice under the provisions of the Revenue Recovery Act was already issued. Under such circumstances the petitioner seeks direction for disposal of the appeal and till then to restrain the recovery steps. 2. Heard Government Pleader appearing on behalf of the respondents. Considering pendency of the W.P.(C).31674/10- -2- statutory appeal, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Therefore, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P5(a) stay petition, if the appeal filed is in order and it is registered before that authority, 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, realisation of amounts covered under Ext.P4 shall be kept in abeyance. The petitioner will produce a copy of this judgment before the Tribunal. C.K.ABDUL REHIM, JUDGE. okb