IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 3RD MAY 2011 / 13TH VAISAKHA 1933 WP(C).No. 12882 of 2011(I) -------------------------- PETITIONER: -------------------- SUNNY C.CHACKO, MANAGING PARTNER, M/S.KAIRALI BUILDERS, PUKADIYIL BUILDINGS, LBS ROAD, KOTTAYAM, (RESIDING AT PAREKKATTIL HOUSE, BINDHU NAGAR, NATTAKOM P.O., KOTTAYAM). BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER, (WORKS COTRACT), KOTTAYAM-686 039. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPT., PERUMANOOR P.O., COCHIN-682 015. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM-686 039. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVT., TAXED DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVT.PLEADER SRI.SHAMSUDDEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.SURENDRA MOHAN, J. ------------------------------------------- W.P.(C) No.12882 of 2011 ------------------------------------------- Dated this the 3rd May, 2011 JUDGMENT The petitioner has been assessed to tax under Section 25(1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as 'KVAT Act' for short) for the assessment years 2005-2006 and 2006-2007. The petitioner has challenged the assessment made against him by filing appeals under Section 55 of the KVAT Act. The appeals have been filed along with Exts.P10 and P11 applications for condonation of delay. The appeals are also accompanied by Exts.P14 and P15 petitions for stay of recovery of the tax assessed. The appeals as well as the petitions mentioned above are all pending consideration of the second respondent. The petitioner complains that no orders have been passed on the appeals or the petitions by the second respondent, so far. At the same time, proceedings for recovery of the tax assessed have been initiated. Therefore, he has approached this court seeking appropriate remedies in the matter. WPC No.12882 of 2011 2 2. The learned Government Pleader assures that the petitions as well as the appeals would be considered and disposed of expeditiously. 3. In the above circumstances, this Writ Petition is disposed of directing the second respondent to consider the petitions for condonation of delay filed by the petitioner evidenced herein by Exts.P10 and P11 as well as the petitions for stay evidenced herein by Exts.P14 and P15 filed by the petitioner in accordance with law and to pass appropriate orders thereon, as expeditiously as possible and at any rate within a period of six weeks from the date of receipt of a copy of this judgment. Pending final disposal of the said petitions, all further proceedings pursuant to Ext.P16 to recover the tax assessed shall remain stayed. K.SURENDRA MOHAN, JUDGE css/