IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST DECEMBER 2009 / 30TH AGRAHAYANA 1931 WP(C).No. 36884 of 2009(E) -------------------------- PETITIONER(S): --------------- T.K.SAHADEVAN, S/O.LATE KUNJUVELU AGED 56 YEARS, PROPRIETOR, CHITRA HOLLOW BRICKS, KAMBIPALAM, P.O.AGATHIYOOR, THRISSUR DISTRICT. BY ADV. SRI.P.K.JOSE SRI.T.BHASKARAN (CHALISSERI) RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (FINANCE) THIRUVANANTHAPURAM P.O., THIRUVANANTHAPURAM DISTRICT. 2. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, P.O.THRISSUR, THRISSUR DISTRICT. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM P.O., KOCHI. 4. THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, KUNAMKULAM P.O., THRISSUR. BY G.P.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ----------------------------------------- W.P(C).No.36884 of 2009 ----------------------------------------- Dated this the 21st December, 2009 JUDGMENT Against Exhibits.P2, P2(a) and P2(b) orders of assessments issued under Section 25 of the KVAT Act, 2003, the petitioner had preferred Exhibits.P4, P4(a), P4(b) appeals before the third respondent, the statutory appellate authority. Stay petitions were also filed along with the appeals. It is submitted that the appeals and accompanying applications are pending consideration and disposal before the third respondent. But now steps for recovery of the amounts due is threatened with. Hence the writ petition is filed. Considering the facts and circumstances, I am of the view that , the writ petition can be disposed of on issuing necessary directions to the appellate authority. 2. Accordingly, writ petition is disposed of directing the third respondent to consider and pass orders on Exts.P5, P5(a) & P5(b) stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 2 3. Till such time orders are passed as directed above, the respondents are restrained from realising the amounts covered under Exts.P2, P2(a) & P2(b), which is now sought to be recovered through Exhibit .P1 notice. The third respondent is also directed to take steps for an early disposal of the appeals, thereafter. C.K.Abdul Rehim, Judge cms