IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD DECEMBER 2009 / 12TH AGRAHAYANA 1931 WP(C).No. 34719 of 2009(H) -------------------------- PETITIONER(S): --------------- M/S.RACHANA HOTELS, VARANDARAPPILLY-680 303, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER STANLEY A.ANTONY. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, IRINJALAKUDA. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34719 OF 2009 ------------------------------ Dated this the 3rd day of December, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 and P2 orders imposing penalty under Section 45A of the Kerala General Sales Tax Act (KGST Act) and Section 67(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act) respectively, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced by Ext.P3 and P3(b). With respect to Ext.P3 appeal the petitioner had preferred interim application for stay as evidenced from Ext.P3(a). it is submitted that the appeals as well as interlocutory applications are pending consideration and disposal before the statutory authority. Therefore I am of the opinion that the writ petition can be disposed of on issuing necessary direction to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P3(a) stay petition filed along with Ext.P3 appeal, after affording an opportunity of hearing to the petitioner as early as possible, at any rate with a period of one month from the date of receipt of a copy of this judgment. Recovery of amounts covered under Ext.P3, which is initiated pursuant to Ext.P4 W.P.(C).34719/09-H 2 notice, is directed to be kept in abeyance, till orders are passed by the 2nd respondent as directed above. The 2nd respondent is also directed to consider Ext.P3 appeal and pass orders thereon as early as possible. The recovery of the amounts covered under Ext.P2 shall be kept in abeyance till the disposal of Ext.P3(b) appeal. C.K.ABDUL REHIM, JUDGE. okb