IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH DECEMBER 2010 / 23RD AGRAHAYANA 1932 WP(C).No. 35969 of 2010(U) --------------------------------------- PETITIONER: ------------------- R.KRISHNA KUMAR, MANAGING PARTNER, RAJA AGENCY, DOOR NO.45/504-B, LOURDES HOSPITAL ROAD, VADUTHALA P.O., ERNAKULAM. BY ADV. SRI.E.D.GEORGE. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, I CIRCLE, ERNAKULAM – 682 015. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAX DEPARTMENT – 695 001. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.35969 of 2010 ------------------------------------------- Dated this the 14th day of December, 2010 J U D G M E N T ---------------------- This writ petition is filed challenging Ext.P12 order of assessment issued under the provisions of Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), finalising assessment against the petitioner, with respect to the year 2008-'09. During pendency of the writ petition the petitioner had preferred Ext.P14 & P15, statutory appeal and stay petition, against Ext.P12 order, before the Deputy Commissioner (Appeals), Ernakulam. The petitioner seeks direction to restrain coercive steps of recovery for realisation of amounts covered under Ext.P12 till the disposal of the appeal by the appellate authority. 2. Considering the fact that the petitioner had already approached the statutory appellate authority, I am of the view that the writ petition can be disposed of directing the appellate authority to take expeditious steps. 3. Accordingly, the writ petition is disposed of directing the Deputy Commissioner (Appeals), Ernakulam to consider and pass orders on Ext.P15 stay petition filed along W.P.(C).35969/10 -2- with Ext.P14 appeal, if the appeal is already registered on its files, 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 Deputy Commissioner (Appeals) as directed above, the respondent shall keep in abeyance recovery of amounts covered under Ext.P12 assessment, which is demanded under Ext.P13. 5. The petitioner will produce a copy of this judgment before the appellate authority. C.K.ABDUL REHIM, JUDGE. okb