IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 26TH NOVEMBER 2009 / 5TH AGRAHAYANA 1931 WP(C).No. 34111 of 2009(H) -------------------------- PETITIONER(S): --------------- M.H.SIDHIK, YATHRA BODY BUILDERS, THODUPUZHA. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT THODUPUZHA. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOTTAYAM. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), THODUPUZHA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34111 OF 2009 ------------------------------ Dated this the 26th day of November, 2009 J U D G M E N T ---------------------- 1. Petitioner was imposed with penalty under Section 45A of the Kerala General Sales Tax Act, with respect to the years 2000-01 to 2004-05, as evidenced from Ext.P1. Petitioner had challenged the said order in revisions and Ext.P2 is the common order issued by the revisional authority. Against Ext.P2, further appeals were filed before the 2nd respondent Tribunal, as evidenced from Ext.P3 to P7. Along with the appeals the petitioner had also filed stay applications as per Ext.P8 to P12. Without considering pendency of the second appeals, recovery steps have now been initiated pursuant to Ext.P13 notice. Therefore the writ petition is filed. 2. Since the second appeals are pending before the statutory authority, I am of the view that the writ petition can be disposed of on issuing necessary directions to that authority. 3. Accordingly the 2nd respondent is directed to consider and pass orders on Ext.P8 to P12 stay applications filed along with appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of W.P.(C).34111/09-H 2 one month from the date of receipt of a copy of this judgment. 4. The respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P1 which stands modified under Ext.P2, till the 2nd respondent Tribunal disposes the stay petitions, as directed above. C.K.ABDUL REHIM, JUDGE. okb