IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH DECEMBER 2010 / 23RD AGRAHAYANA 1932 WP(C).No. 37093 of 2010(J) -------------------------------------- PETITIONER: ------------------- M/S. VENUS DISTRIBUTORS, 1/148-D, HARSH BUILDING, VARAKKAL TEMPLE ROAD, WEST HILL, CALICUT-673 005, REPRESENTED BY ITS MANAGING PARTNER SRI. T.RAJEEV. BY ADVS. SRI.P.B.SAHASRANAMAN, SRI. T.S. HARIKUMAR. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I -KVAT, COMMERCIAL TAXES,KOZHIKODE. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 37093 of 2010 --------------------------------- Dated this the 14th day of December, 2010 JUDGMENT Assessment with respect to the year 2008-09 was completed against the petitioner under the provisions of section 25(1) of the KVAT Act, by virtue of Ext.P5 order. Petitioner had already preferred statutory appeal against Ext.P5 before the 3rd respondent as evidenced from Ext.P6. Along with Ext. P6 petitioner had also filed application seeking interim stay. It is submitted that the appeal and stay petitions are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated on the basis of Ext.P7 demand notice issued under the provisions of the Revenue Recovery Act. 2. Contention of the petitioner is that by virtue of judgment rendered by this court in WP(C) No.33389/2007 and connected cases as well as in WP(C).No.36317/2007 and connected cases (Exts.P1 & P2) there will not be any liability for the petitioner for WP(C) .37093/2010 2 payment of the tax as per assessment completed. Therefore the petitioner seeks for a direction to the appellate authority to dispose of Ext.P6 appeal and till then to stay the recovery steps initiated. 3. Having considered the fact that appeal as well as stay petition are pending consideration and disposal before the 3rd respondent, I am of the view that the writ petition can be disposed of directing that authority to take expeditious steps for disposal of the matter. 4. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on the stay petition filed along with Ext.P6 appeal, 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 . Needless to say that the appellate authority shall take note of all the contentions raised by the petitioner on the basis of Exts.P1 and P2 judgments for disputing the entire liability under the impugned assessment. 5. Till such time orders are passed by the appellate authority, recovery of the amount covered under Ext.P5, which is WP(C) .37093/2010 3 now initiated pursuant to Ext.P7 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .37093/2010 4