IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH FEBRUARY 2011 / 27TH MAGHA 1932 WP(C).No. 4743 of 2011(P) ------------------------------------- PETITIONER: ------------------- M/S.PODDAR PLANTATIONS, RIPON ESTATE, MEPPADI-673 577, REPRESENTED BY ITS SENIOR ACCOUNTS OFFICER SRI.PRAKASH C.K. BY ADVS. SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER, VAT SPECIAL CIRCLE (PRODUCE), MATTANCHERRY, COCHIN-682 002. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM – 682 016. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, WAYANAD, KALPETTA-673 121. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM – 695 001. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 4743 of 2011 --------------------------------- Dated this the 16th day of February, 2011 JUDGMENT Against Exts.P1 to P5 orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P6 to P10. Along with the appeals the petitioner had filed stay petitions as evidenced from Exts.P11 to P15. It is submitted that the appeal as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps of recovery has now been initiated on the basis of Ext.P16 notice. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P11 to P15 WP(C).4743/2011 2 stay petitions filed along with the appeals, 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 2nd respondent as directed above, recovery of the amounts covered under Exts.P1 to P5, which is now initiated on the basis of Ext.P16 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).4743/2011 3