IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH JANUARY 2011 / 16TH POUSHA 1932 WP(C).No. 365 of 2011(U) ------------------------ PETITIONER: ------------------- M/S.GANAM ENTERPRISES, 38/731-A, MARKET ROAD, KADAVANTHRA, COCHIN-20, REPRESENTED BY ITS PROPRIETRESS SIVAKAMI SUNDARI.S BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER, O/O.DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM. 4. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KAKKANAD. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.365 of 2011-U. = = = = = = = = = = = = Dated this the 6th January, 2011. J U D G M E N T Ext.P1 is an order of assessment completed against the petitioner under the provisions of the Kerala General Sales Tax Act (KGST Act), with respect to the year 2004-'05. The petitioner had preferred appeal against Ext.P1 before the 2nd respondent and the assessment was modified as per Ext.P4. However, against Ext.P4 the petitioner had filed further appeal before the 3rd respondent as per Ext.P5. Ext.P5(a) is the stay petition filed along with the appeal. It is stated that the 3rd respondent Tribunal had posted the matter for hearing on 13.1.2011, as evident from Ext.P6 notice issued. Meanwhile, recovery steps were initiated, without considering pendency of the second appeal through Ext.P7 demand notice. Hence the petitioner is seeking direction to restrain the recovery steps till the disposal of the appeal. WP(C).No.365 of 2011-U. 2 2. Ext.P1(a) is the order of assessment completed against the petitioner with respect to the year 2005-'06, under Section 25(1) of the KGST Act. Appeal filed against Ext.P1(a) is pending disposal before the 2nd respondent. Even though the 2nd respondent had issued an interim order of stay as per Ext.P2, the petitioner has not complied with the conditions stipulated therein. It is stated that the appeal itself was posted for hearing on 15.11.2010 on the basis of Ext.P3 posting notice and the appeal was fully heard on that day. According to the petitioner, the matter now stands reserved for passing orders and the petitioner does not require any further hearing in the matter. But without considering pendency of the appeal, recovery steps has now been initiated as per Ext.P7(a) notice. Hence the petitioner seeks direction to restrain the recovery, till orders are passed by the 2nd respondent. 3. Considering pendency of the matters before the appellate authorities concerned, I am of the view that the WP(C).No.365 of 2011-U. 3 writ petition can be disposed of directing such authorities to expedite the matter. 4. Hence the writ petition is disposed of directing the 2nd respondent to consider and pass orders on the appeal filed against Ext.P1(a), which was heard on 15.11.2010 on the basis of Ext.P3 notice, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. Considering the fact that the appeal was fully heard and orders were awaited, the respondents are restrained from proceeding with further steps for recovery on the basis of Ext.P7(a) notice, provided the petitioner furnish security bond for the entire amount due within two weeks. 5. The 3rd respondent Tribunal is directed to consider and pass orders on Ext.P5 appeal or on Ext.P5(a) stay petition, on the date on which the matter is posted for hearing the basis of Ext.P6 notice, or at the earliest thereafter, at any rate within a period of six weeks from the WP(C).No.365 of 2011-U. 4 date of receipt of a copy of this Judgment. 6. Till such time orders are issued by the 3rd respondent Tribunal as directed above, recovery of amounts covered under Ext.P7 notice shall be kept in abeyance. The petitioner will produce a copy of this judgment before the appellate authorities concerned. The writ petition is disposed of as above. C.K.ABDUL REHIM, (Judge) Kvs/-