IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 13TH DECEMBER 2010 / 22ND AGRAHAYANA 1932 WP(C).No. 37012 of 2010(B) ---------------------------------------- PETITIONER(S): ------------------------ K.M.MATHEW,KUZHUVOMMANNIL INDUSTRIES, KARAVANKUZHI.P.O,PULLAD,THIRUVALLA, PATHANAMTHITTA DISTRICT. BY ADV. SRI.THAMPAN THOMAS RESPONDENT(S): --------------------------- 1. STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS),KOLLAM - 691 002. 3. THE COMMERCIAL TAX OFFICER-(AA),OFFICE OF THE ASSISTANT COMMISSIONER(AA),COMMERCIAL TAXES, PATHANAMTHITTA - 689 645. 4. DEPUTY TAHSILDAR,REVENUE RECOVERY, TALUK OFFICE,THIRUVALLA - 689 541. R1 TO R4 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.37012 of 2010 ------------------------------------------- Dated this the 13th day of December, 2010 J U D G M E N T ---------------------- The assessment completed against the petitioner with respect to the year 2008-'09 was carried on in appeal before the Deputy Commissioner (Appeals), Commercial Taxes, Kollam. Ext.P6 is the order issued by the first appellate authority. Aggrieved by Ext.P6 the petitioner had preferred further appeal before the KVAT Appellate Tribunal as evidenced from Ext.P7. Ext.P8 is the stay petition filed along with the appeal. Contention of the petitioner is that the issue involved pertains to rate of tax and this court in Ext.P4 judgment had issued direction to the competent authority under Section 94 of the Kerala Value Added Tax Act, 2003 (KVAT Act) to issue necessary clarifications. It is contended that the competent authority had issued Ext.P5 order without arriving any specific finding regarding the matter on the premise that the statutory appeal is pending before the concerned authority. It is contended that if a proper decision is taken with respect to the question W.P.(C).37012/10-B -2- regarding rate of tax applicable, the petitioner may not be liable for payment of any amount as demanded pursuant to the assessment. 2. However, considering the fact that statutory appeal and the accompanying stay petition are pending before the appellate Tribunal, I am of the view that the writ petition can be disposed of directing that authority to consider and take appropriate decision at the earliest. 3. Accordingly the writ petition is disposed of directing the Kerala Value Added Tax Appellate Tribunal to consider and pass orders on Ext.P8 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 6 (six) weeks from the date of receipt of a copy of this judgment. 4. Till such time the stay petition is considered and disposed of by the Tribunal as directed above, recovery of the amount of tax in dispute shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the Tribunal. C.K.ABDUL REHIM, JUDGE. okb