IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST OCTOBER 2010 / 9TH ASWINA 1932 WP(C).No. 30297 of 2010(J) ---------------------------------------- PETITIONER(S): ------------------------ M/S.SAUD SANITARY & TILES, KUMARAMPUTHUR, MANNARKKAD, PALAKKAD DISTRICT, REPRESENTED BY ITS PARTNER, T.MOHAMMED KUTTY. BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 2. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MANNARKKAD, PALAKKAD DISTRICT-678 582. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY SR.GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 30297 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 1st day of October, 2010 JUDGMENT Petitioner is aggrieved by coercive steps of recovery initiated pursuant to Ext.P10 notice for realizing penalty imposed under Ext.P9 order of the 1st respondent. By Ext.P9 order dated 17-8-2010, penalty under section 44 (8) and (10) of the the Kerala Value Added Tax Act, 2003 (KVAT Act) was imposed against the petitioner, to the tune of Rs.16,81,190/-. According to the petitioner, the said order along with the demand notice was served on him only during the end of August, 2010. It is stated that the petitioner is taking steps to file a statutory appeal against Ext.P9. In the meanwhile, revenue recovery steps was initiated in a hasty manner, even before expiry of the appeal period, is the contention. Hence the petitioner is seeking directions to restrain the steps of recovery for a limited period, in order to facilitate him to approach the appellate authority. 2. Having considered facts and circumstances of the W.P.(C) No. 30297/2010 2 case, I am of the opinion that the petitioner can be relegated to the appellate authority to seek appropriate remedy. 3. If the petitioner files statutory appeal against Ext.P9, within a period of two weeks from today along with petition for seeking stay of recovery of the amounts in dispute, the competent appellate authority shall consider the stay petition and pass orders thereon as early as possible, at any rate within a period of one month from the date of receipt of such application. Need less to observe that the petitioner will be at liberty to seek delay condonation, in case there is delay in filing the appeal, and in such case the authority should consider the delay condonation petition before taking up the stay petition for disposal. 4. In order to facilitate the petitioner to move the appellate authority for appropriate interim reliefs, coercive steps now initiated pursuant to Ext.P10 notice shall be kept in abeyance for a period of six weeks from today. W.P.(C) No. 30297/2010 3 The writ petition is disposed of with the above directions. C. K. ABDUL REHIM, JUDGE. mn.