IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 11TH JANUARY 2008 / 21ST POUSHA 1929 WA.No. 52 of 2008 ---------------------------- AGAINST THE JUDGEMENT IN WPC.36929/2007 Dated 17/12/2007 .................... APPELLANT/PETITIONER ------------------------------------ INTEGRATED MEDICAL SYSTEMS, SNEHA NAGAR - 56, ERAVIPURAM P.O., KOLLAM DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS/RESPONDENTS ---------------------------------------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOLLAM. 2. THE DY.COMMISSIONER (APPEALS), KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 4. THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY SPL. GOVERNMENT PLEADER SHRI VINOD CHANDRAN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L. DATTU, CJ. & K. M. JOSEPH, J. -------------------------------------------------- W.A. NO. 52 OF 2008 --------------------------------------------------- Dated this the 11th January, 2008 JUDGMENT H. L. DATTU, C.J: This Writ Appeal arises out of the order passed by the learned Single Judge in W.P.(C). No.36929/07 dated 17.12.2007. 2. Aggrieved by the orders passed by the Deputy Commissioner (Appeals), Kollam, the appellant/petitioner was before this Court in W.P.(C). No.36929/07. In the said Writ Petition, while questioning the correctness or otherwise of the orders so passed by the Deputy Commissioner (Appeals), Kollam, the petitioner had also sought for an interim order on the ground that the State Government has not constituted an Appellate Tribunal under the provisions of the Kerala Value Added Tax Act, 2003. 3. The learned Single Judge while disposing of the Writ Petition, has stayed the recovery proceedings subject to the petitioner depositing fifty per cent of the amount due under Ext.P7. Aggrieved by that, the petitioner is before us in this Writ Appeal. 4. When the matter was posted before us, we had directed the learned Government Advocate to take appropriate instructions and make a statement before this Court as to whether the State Government is willing to notify the Tribunal under the provisions of the KVAT Act. 5. Shri Vinod Chandran, learned Special Government Pleader appearing for the Revenue, on instructions, would submit that the State Government will issue appropriate Notification constituting the Appellate Tribunal under the provisions of the KVAT Act within one month from today. 6. In view of the statement made by the learned counsel for the Revenue, WA NO.52/08 2 without going into the merits of the case, the Writ Appeal is disposed of as under: i) The Order passed by the learned Single Judge is set aside. ii) Ext.P7 is kept in abeyance for a period of fortyfive days from today. iii) Liberty is granted to the appellant to file an appropriate Appeal immediately after the State Government notifies the Appellate Tribunal under the provisions of the KVAT Act and seek appropriate interim order before the Tribunal. H.L. DATTU, CHIEF JUSTICE K.M. JOSEPH, JUDGE kbk.