IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 12TH APRIL 2011 / 22ND CHAITHRA 1933 WP(C).No. 12310 of 2011(K) ----------------------------------- PETITIONER(S): ---------------------- P.R.RAVEENDRAN, S/O.KANNAN, AGED 82 YEARS, 31/480, VEL COTTAGE, L.P.SCHOOL ROAD, PONNURUNNI. BY ADVS. SRI.FRANKUR D.JAYAN SMT.BOBY M.SEKHAR RESPONDENT(S): ----------------------- 1. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE - I, ERNAKULAM PIN - 682 015 THEVARA (P.O) 2. THE FAST TRACK TEAM COMMERCIAL TAXES DEPARTMENT ERNAKULAM, REPRESENTED BY THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THEVARA (P.O) ERNAKULAM PIN - 682 015 3. THE SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, ERNAKULAM, THEVARA (P.O), REPRESENTED BY SECRETARY PIN - 682 015 4. THE TAHSILDAR, REVENUE RECOVERY, KANAYANNUR TALUK, (HEAD POST OFFICE) KOCHI, PIN - 682 011. BY SENIOR GOVT. PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 12310 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE LETTER DTD 31/03/2009. P2 : COPY OF THE ASSESSMENT ORDER DTD 20/08/2009 ISSUED BY THE 2ND RESPONDENT. P3 : COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P4 : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P5 : COPY OF THE REVENUE RECOVERY NOTICE DTD 04/09/2010. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE. STU C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C) No. 12310 of 2011 ------------------------------------------- Dated this the 12th day of April, 2011 J U D G M E N T ---------------------- Assessment was completed against the petitioner for the year 2004-05 by resorting to procedure contemplated under Section 17D of the Kerala General Sales Tax Act, 1963 (KGST Act). The petitioner challenged the assessment in Ext.P3 appeal filed before the 3rd respondent, accompanied by Ext.P4 interlocutory application seeking stay. Grievance of the petitioner is that Ext.P5 notice was issued initiating revenue recovery steps for realizing amounts covered under Ext.P2 assessment, without considering pendency of the appeal before the 3rd respondent. 2. There is no indication in the writ petition to the effect that the appeal was registered and taken on files of the 3rd respondent Tribunal. As per the relevant provision, for filing appeal against an order of assessment finalized under Section 17D, remittance of the entire amount of tax in dispute is a pre- requisite. However, the petitioner had not made clear in the writ petition as to whether such pre-condition has been complied with or not. Unless the appeal is filed after satisfying the pre- W.P.(C).12310/11 -2- requisite condition, this court cannot direct the Tribunal to consider either the appeal or the stay petition. If there is no validly constituted appeal pending before the tribunal, it may not be justified on the part of this court to interfere with the recovery steps initiated. Hence I find no merit in the writ petition and the same is accordingly dismissed. 3. However, it is made clear that the petitioner will be at liberty to cure the defects in the appeal if any, by making deposit of the requisite amounts within a period of two weeks from the date of receipt of a copy of this judgment. If the defects are cured and the appeal is registered, then the 3rd respondent Tribunal shall consider and dispose of the stay petition filed along with the appeal at the earliest, after affording an opportunity of hearing to the petitioner, at any rate within a period of one month from the date of registration of the appeal to its files. 4. It is made clear that if appeal is registered on files after curing the defects within the time stipulated as above, the recovery steps initiated shall be kept in abeyance, till orders are passed by the Tribunal in compliance with the above directions. C.K.ABDUL REHIM, JUDGE. okb