IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 27TH OCTOBER 2010 / 5TH KARTHIKA 1932 WP(C).No. 32727 of 2010(M) -------------------------- PETITIONER(S): --------------- M/S.ELPHINSTONE RESIDENCY,ELPHINSTONE ROAD,FORT KOCHI.REPRESENTED BY PROPRIETOR DEEPAK SABIN. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): --------------- 1. LUXURY TAX OFFICER,OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAXES,MATTANCHERRY-682002. 2. VAT/SALES TAX APPELLATE TRIBUNAL, ERNAKULAM,REPRESENTED BY ITS SECRETAR-682015. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY),COMMERCIAL TAXES,MATTANCHERRY, KOCHI-682002. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 32727 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the27th day of October, 2010 JUDGMENT With respect to the assessment years 2008-'09 and 2009-'10, Exts.P1, P1(a), P2 and P2(a) orders were issued against the petitioner finalizing assessments as well as imposing penalty. The above orders were challenged by the petitioner before the 2nd respondent Tribunal by filing Exts.P3, P4, P5 and P6 appeals. Along with the appeals stay petitions were also filed as per Exts.P3(a), P4(a), P5(a) and P6(a). It is submitted that the 2nd respondent Tribunal has already posted the matter for hearing on 9-11-2010. Grievance of the petitioner is that without considering pendency of the appeals and stay petitions, recovery steps has been initiated, on the basis of Ext.P7 notice issued under section 7 of the Kerala Revenue Recovery Act. Hence the petitioner is seeking directions to the 2nd respondent Tribunal to have an early disposal of the appeals and till then to stay the recovery steps. 2. Having considered the fact that the appeals and the W.P.(C) No. 32727/2010 2 accompanying applications are pending consideration and disposal before the 2nd respondent Tribunal and also having considered the fact that the appeals are already posted for hearing, I am of the view that the writ petition can be disposed of directing the Tribunal to have an early disposal of the matter. 3. The 2nd respondent is directed either to consider Exts.P3, P4, P5 and P6 appeals or Exts.P3(a), P4(a), P5(a) and P6 (a) stay petitions at the earliest possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the Tribunal as directed above, recovery of amounts covered under Exts.P1, P1 (a), P2 and P2(a) orders, which is now initiated under Ext.P7 notice, shall be kept in abeyance. The writ petition is disposed of with the above direction. The petitioner will produce a copy of this judgment before the 2nd respondent. C. K. ABDUL REHIM, JUDGE. mn.