IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 14TH JANUARY 2010 / 24TH POUSHA 1931 WP(C).No. 1249 of 2010(E) ------------------------- PETITIONER(S): --------------- PARVATHY FASHION JEWELLERS, CENTRAL JN., PATHANAMTHITTA REPRESENTED BY ITS MANAGING PARTNER R.AYYAPPAN. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PATHANAMTHITTA. 2. COMMERCIAL TAX OFFICER, PATHANAMTHITTA. 3. THE DEPUTY COMMISSIONER (APPEALS) KOLLAM. GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N.RAVINDRAN, J. --------------------------------------------- W.P.(C) NO. 1249 OF 2010 --------------------------------------------- Dated this the 14th day of January, 2010 JUDGMENT The petitioner is an assessee on the files of the second respondent. By Ext.P1 order passed on 3.9.2009, the first respondent imposed on the petitioner a penalty of Rs.17,23,183/- for not maintaining true and correct accounts, as required under Section 67(1) of the Kerala Value Added Tax Act, 2003 (for short the 'K.V.A.T Act'). Aggrieved by Ext.P1 order, the petitioner has filed Ext.P2 appeal before the third respondent along with Ext.P3 stay petition seeking stay of recovery of the penalty. The petitioner has also filed Ext.P4 petition seeking expeditious disposal of the said appeal. The grievance voiced by the petitioner is that even before Ext.P2 appeal and Ext.P3 stay petition have been heard and disposed of, the second respondent has issued a notice of demand calling upon him to pay the penalty imposed as per Ext.P1 order. In this writ petition, the petitioner seeks a direction to the third respondent to consider Ext.P2 appeal and the stay petition filed along with the appeal and pass orders thereon at the earliest. The petitioner also seeks a direction to the second respondent to refrain from enforcing Ext.P5 demand notice, pending W.P.(C) NO.1249 of 2010 2 disposal of Ext.P2 appeal. 2. Sri.V.K.Shamsudheen, the learned Government Pleader appearing for the respondents submits that the Deputy Commissioner (Appeals) will consider Ext.P3 stay petition and pass orders thereon at the earliest. He also submits that Ext.P2 appeal was presented on 19.11.2009 and that it is not ripe for hearing. In the light of the said submission, I dispose of this writ petition with a direction to the third respondent to consider Ext.P3 stay petition filed by the petitioner in Ext.P2 appeal arising from Ext.P1 order and pass orders thereon, after notice to and affording the petitioner a reasonable opportunity of being heard expeditiously and in any event within one month from today. Till such time, further proceedings pursuant to Ext.P1 order shall be kept in abeyance. (P.N.RAVINDRAN, JUDGE) spc W.P.(C) NO.1249 of 2010 3