IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 15TH NOVEMBER 2010 / 24TH KARTHIKA 1932 WP(C).No. 34278 of 2010(H) -------------------------- PETITIONER: ------------------- JOSE MATHEW, ROYAL MARBLES & GRANITES, MUTTUCHIRA, KADUTHURUTHY, KOTTAYAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: -------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, VAIKIOM 689 036. 2. THE IBNTELLIGENCE OFFICER, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM 01. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI 15. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALA 689 019. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 34278 of 2010 --------------------------------- Dated this the 15th day of November, 2010 JUDGMENT Aggrieved by Ext.P1 order imposing penalty under section 67 of the KVAT Act, the petitioner had preferred statutory appeal before the 3rd respondent as evidenced from Ext.P2. Along with the appeal the petitioner had filed Ext.P3 application seeking stay of collection of the penalty amount . It is submitted that appeal as well as stay petition are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps has now been initiated pursuant to Ext.P4 notice issued under the provisions of the Kerala Revenue Recovery Act. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the 3rd respondent to expedite the matter. 3. Accordingly the writ petition is disposed of directing the WP(C).No.34278/2010 2 3rd respondent to consider and pass orders on Ext.P3 stay petition filed along with appeal, after affording 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 . 4. Till such time orders are passed by the 3rd respondent, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).No.34278/2010 3