IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND MARCH 2011 / 1ST CHAITHRA 1933 WP(C).No. 8854 of 2011(F) ------------------------------------- PETITIONER: ------------------- C.MOHAMED FAIZAL, NATIONAL BATTERY HOUSE, VENGARA. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, MALAPPURAM AT MANJERI - 676 121. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD - 678 004. 3. DEPUTY TAHSILDAR (RR), TIRURANGADI - 676 306. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 8854 of 2011 --------------------------------- Dated this the 22nd day of March, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment which was confirmed through Ext.P2 order of the first appellate authority, the petitioner had preferred second appeal before the 2nd respondent Tribunal as per Ext.P3. The appeal was filed along with a petition seeking condonation of delay as evidenced from Ext.P4. Ext.P5 is the stay petition filed along with the appeal. It is stated that the appeal as well as the accompanying applications 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. P6 notice. Hence the petitioner seeks direction 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. WP(C) .8854/2011 2 3. Accordingly, the writ petition is disposed of directing the 2nd respondent Tribunal to consider and pass orders on Ext.P4 delay condonation application filed along with appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period six weeks from the date of receipt of a copy of this judgment . If the delay is condoned and the appeal is registered, then the 2nd respondent Tribunal shall consider and pass orders on Ext.P5 stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P6 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent Tribunal. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .8854/2011 3