IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH DECEMBER 2009 / 23RD AGRAHAYANA 1931 WP(C).No. 35973 of 2009(N) -------------------------- PETITIONER(S): --------------- N.P. ASHRAF, MS WELTECH ENGINEERING CO. CHERUVANNOOR, FEROKE, CALICUT. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.VI, KOZHIKODE. 2. THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE. 3. SALES TAX OFFICER(RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35973 OF 2009 ------------------------------ Dated this the 14th day of December, 2009 J U D G M E N T ---------------------- 1. Statutory appeal filed against Ext.P6 order imposing penalty under Section 70B of the Kerala Value Added Tax Act, 2003 (KVAT Act), as evidenced from Ext.P7, is pending consideration and disposal before the 2nd respondent. Therefore I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 2. Hence the 2nd respondent is directed to consider and pass orders on Ext.P8 stay petition filed along with the appeal, 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. 3. Respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P6, initiated pursuant to notice issued under Ext.P9, till such time orders are passed as directed above. 4. The 2nd respondent is also directed to consider early disposal of the appeal thereafter. C.K.ABDUL REHIM, JUDGE. okb