IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 25TH MAY 2011 / 4TH JYAISHTA 1933 WP(C).No. 10145 of 2011(P) ---------------------------------------- PETITIONER(S): ------------------------ M/S.IFB INDUSTRIES LIMITED,HOME APPLIANCES DIVISION,36/1923,SEBASTIAN ROAD,KALOOR, KOCHI-682 017,REPRESENTED BY ITS ASSISTANT MANAGER (FINANCE AND ACCOUNTS),MR.SOURAV GOSWAMI. BY ADVS. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH MENON RESPONDENT(S): -------------------------- 1. STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 2. THE SALES TAX APPELLATE TRIBUNAL, COMMERCIAL TAXES,COMPLEX, PERUMANOOR.P.O, ERNAKULAM,KOCHI-682 015. 3. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM,COMMERCIAL TAX COMPLEX, PERUMANOOR.P.O,KOCHI-682 015. 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES,(ASSMT),SPECIAL CIRCLE II,ERNAKULAM, COMMERCIAL TAX COMPLEX,PERUMANOOR.P.O, KOCHI-682 015. 5. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,KAKKANAD,ERNAKULAM, KOCHI-682 030. R1 TO R5 BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.10145 of 2011 ------------------------------------------- Dated this the 25th day of May, 2011 J U D G M E N T ---------------------- Ext.P1 and P2 orders of assessments were finalised against the petitioner with respect to the years 2001-'02 and 2002-'03. The challenge raised against those assessments before the first appellate authority failed and the assessments were confirmed through Ext.P3. The writ petition was filed at a stage when recovery steps were initiated pursuant to Ext.P4 notice, even before expiry of the time limit prescribed for filing further appeal against Ext.P3. An interim order was issued by this court on 30.3.2011 directing the recovery steps to be kept in abeyance and also granting liberty to the petitioner to file further appeal against Ext.P3. 2. Pursuant to the interim order, the petitioner had now approached the 2nd respondent tribunal by filing Ext.P5 and P6 second appeals against Ext.P3 order. Along with appeals, Ext.P7 and P8 stay petitions were also filed. According to the petitioner, the 2nd respondent tribunal has not so far considered either the appeals or stay petitions. Now the respondents are initiating coercive steps of recovery by issuing Ext.P9 demand notice. Under such circumstances the petitioner seeks direction W.P.(C).10145/11 -2- for disposal of the appeals on an early basis and till then to restrain the recovery steps. 3. Considering pendency of the matter before the 2nd respondent tribunal, I am of the view that ends of justice will be achieved if a direction is issued for an early consideration of the matter. 4. The 2nd respondent tribunal is therefore directed to consider and pass orders on Ext.P7 and P8 stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 5. Till such time orders are passed by the 2nd respondent tribunal as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P4 notice, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb