IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 6TH OCTOBER 2008 / 14TH ASWINA 1930 WP(C).No. 29172 of 2008(W) ----------------------------------------------- PETITIONER: ------------------ M/S. KALA AGENCIES, 31/146, PATTIKARA MARKET ROAD, PALAKKAD, REP. BY ITS MANAGING PARTNER V. AYYAPPAN, S/O. LATE SEKHARAN NAIR, SHANTHINI, P.O. PRAYIRI, PALAKKAD. BY ADV. SRI.G.SREEKUMAR (CHELUR) RESPONDENTS: ---------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX OFFICER, COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, PALAKKAD. 3. THE APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. 4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, PALAKKAD. 5. THE VILLAGE OFFICER, PRAYIRI, PALAKKAD DISTRICT. 6. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVT., TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 29172 OF 2008 W -------------------------------------- Dated this the 6th October, 2008 JUDGMENT Petitioner had filed Appeal against the order of assessment under the Kerala Value Added Tax Act. Petitioner had approached this Court earlier and by Ext.P1 Judgment, this Court directed the second respondent to pass orders on Ext.P3 application for stay within a period of four weeks from the date of receipt of a copy of the Judgment and to keep in abeyance the recovery proceedings for a period of six weeks. Complaint of the petitioner is that without disposing of the application for stay, recovery proceedings are started. 2. I heard the learned counsel appearing for the petitioner and the learned Government Pleader. Counsel for petitioner submits that the petitioner is prepared to pay fifty per cent of the amount, and the Appeal itself can be directed to be disposed of. Learned Government Pleader does not seriously oppose the same. In such circumstances, the Writ Petition is disposed of WPC.29172/08 W 2 directing the first respondent to take a decision on the Appeal filed by the petitioner and which is referred to in Ext.P1, in accordance with law, within a period of six months from the date of receipt of a copy of this Judgment. Till such time as a the Appeal is disposed of, recovery proceedings pursuant to Ext.P3 will be kept in abeyance on condition that the petitioner pays fifty per cent of the amount demanded, within a period of two weeks from today. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge