IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 25TH JANUARY 2011 / 5TH MAGHA 1932 WP(C).No. 2467 of 2011(G) --------------------------------------- PETITIONER(S): ------------------------- M/S.KUNHIKANNAN JEWELLERY, BANK ROAD, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, SHRI C.V.RAVINDRANATH. BY ADVS. SRI.T.M.SREEDHARAN, SRI.V.P.NARAYANAN. RESPONDENT(S): ----------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT)-III, SPECIAL CIRCLE, KANNUR - 670 003. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR - 670 003. R1 T R3 BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.2467 of 2011 ------------------------------------------- Dated this the 25th day of January, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1, P3 & P4 revised orders of assessment, the petitioner had preferred statutory appeals, Ext.P2, P5 and P6, before the 2nd respondent. Along with appeals, the petitioner had preferred Ext.P2(a), P5(a) and P6 (a) stay petitions. Grievance of the petitioner is that without considering pendency of the appeals and the stay petitions, recovery steps have been now initiated on the basis of Ext.P7, P7(a) and P7(b) notices. It is further submitted that the appeals are already posted for hearing on 27.1.2011. Under such circumstances the petitioner seeks direction to restrain the recovery steps till the disposal of appeals. It is also submitted that certain amounts were already recovered pursuant to the recovery steps initiated. 2. Considering the fact that the matter is pending before the appellate authority and also considering the fact that the appeals are posted for hearing, I am of the view that W.P.(C).2467/11 -2- the writ petition can be disposed of on issuing necessary directions to that authority. 3. The 2nd respondent is directed to consider and dispose of the appeals itself, on the basis of the hearing posted on 27.1.2011, or if not possible, to hear and pass orders on the stay petitions, Ext.P2(a), P5(a) and P6(a), at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, P3 and P4 which is initiated on the basis of Ext.P7, P7(a) and P7(b) notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb