IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH MAY 2009 / 18TH VAISAKHA 1931 WP(C).No. 13379 of 2009(N) -------------------------- PETITIONER: --------------- M/S MINAR ALLOYS & FORGINGS PVT. LTD., 8/615 C, NIDA, KANJIKODE, PALAKKAD DISTRICT, REPTRESENTED BY ITS MANAGING DIRECTOR A.MOHAMMED SHAFI. BY ADV. MR.ARIKKAT VIJAYAN MENON MR.HARISANKAR V. MENON MR.MEERA V.MENON RESPONDENTS: --------------- 1. ASST.COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES SPECIAL CIRCLE, PALAKKAD. 2. DEPUTY COMMISSIONER (APEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, DEPT.OF COMMERCIAL TAXES, PALAKKAD. SR. GOVERNMENT PLEADER MR. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ----------------------------------- W.P.(C).No.13379 of 2009 - N --------------------------------- Dated this the 8th day of May, 2009 J U D G M E N T Against Ext.P1 assessment of Value Added Tax due for the period up to April, 2008, the petitioner had filed Ext.P2 appeal before the 2nd respondent. He had also filed Ext.P3 stay petition. The appeal and stay petition are pending disposal before the 2nd respondent. The complaint of the petitioner is that steps for realisation of the amount covered under Ext.P1 has now been initiated pursuant to Ext.P4 recovery notice. Hence, petitioner seeks a direction for keeping in abeyance the recovery steps till disposal of the appeal by the 2nd respondent. 2. Since Ext.P3 stay petition has not been considered and disposed of by the statutory appellate authority, I am not inclined to stay the recovery proceedings till disposal of the appeal. In the result, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition at the earliest, at any rate within two weeks from the date of receipt of a copy of this judgment. Steps for realisation of the amounts W.P.(C).No.13379 of 2009 - N 2 covered under Ext.P1 order of assessment, initiated pursuant to Ext.P4 notice is directed to be kept in abeyance till orders are passed by the 2nd respondent on Ext.P3 stay petition. C.K.ABDUL REHIM, JUDGE. bkn/-