IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 26TH MAY 2011 / 5TH JYAISHTA 1933 WP(C).No. 14177 of 2011(V) -------------------------------------- PETITIONER: ------------------- N.SULAIMAN, N.S.CHICKEN AGENCY, KOTTAPPURAM, VALANCHERY, MALAPPURAM DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-676 505. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682 015. 3. DEPUTY TAHSILDAR (RR), TIRUR, MALAPPURAM DISTRICT-676 505. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 14177 of 2011 --------------------------------- Dated this the 26th day of May, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment, confirmed through Ext.P2 order of the 1st appellate authority, the petitioner had preferred second appeal before the 2nd respondent Tribunal, as per Ext.P3. Ext.P4 is the stay petition filed along with the appeal. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent Tribunal. Grievance of the petitioner is that, in the meanwhile coercive steps of recovery has been initiated on the basis of Ext. P5 notice. Hence the petitioner seeks interference of this court to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 stay WP(C) .14177/2011 2 petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period 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 amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .14177/2011 3