IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 24TH SEPTEMBER 2010 / 2ND ASWINA 1932 WP(C).No. 29575 of 2010(V) -------------------------------------- PETITIONER: ------------------- R.S.JALALUDHEEN, PROP:KERALA STORES, MASJID ROAD, BIG BAZAR, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD-678 004. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXS, PALAKKAD-678 001. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.29575 of 2010 ------------------------------------------- Dated this the 24th day of September, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P2 order of the first appellate authority the petitioner had preferred second appeal before the 2nd respondent Tribunal, as per Ext.P3. The appeal was filed along with an application seeking stay, as per Ext.P4. According to the petitioner, the appeal as well as the stay petition are pending consideration and disposal before the Tribunal. It is stated that coercive steps of recovery has now been initiated pursuant to Exts.P5 & P6 notices, without considering pendency of the appeal. Hence interference is sought for to restrain the recovery steps pending disposal of the appeal. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering the fact that statutory appeal is pending before the W.P.(C).29575/10-V -2- Tribunal, I am of the view that the writ petition can be disposed of on issuing directions to the Tribunal to expedite the matter. 3. The writ petition is accordingly disposed of directing the 2nd 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. 4. Till such time orders are passed by the Tribunal, the respondents are restrained from proceeding with further steps of recovery to realise the amounts covered under Ext.P1 which got confirmed through Ext.P2. The petitioner will produce a copy of this judgment before the 2nd respondent Tribunal. C.K.ABDUL REHIM, JUDGE. okb