IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 4TH NOVEMBER 2010 / 13TH KARTHIKA 1932 WP(C).No. 33449 of 2010(E) -------------------------- PETITIONER(S): --------------- A.PRAVEEN KUMAR, M/S. HELLOCOM, NO.XVIII/104-A9, CHEMNATH BUILDINGS, TRIPUNITHURA, N.F.GATE. BY ADV. SRI.N.P.SAMUEL SRI.K.P.SURESH KUMAR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, FIRST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, TRIPUNITHURA. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 33449 OF 2010 ------------------------------------- Dated this the 4th day of November, 2010 JUDGMENT Against the assessment completed for the year 2009- 10 under the provisions of Section 25 (1) of the Kerala Value Added Tax Act, 2003 (KVAT Act) (Ext.P1 order) the petitioner had preferred statutory appeal before the 2nd respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with the appeal. It is submitted that the appeal and the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal recovery steps was initiated on issuing Exts.P4 and P5 notices. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Since statutory appeal is pending consideration and disposal before the authority concerned, I am of the view that the Writ Petition can be disposed of on issuing 2 WP(C) No. 33449/2010 necessary directions to that authority. 3. Therefore, the Writ Petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, after affording an opportunity of hearing to the petitioner, as early as 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, which is now initiated under Exts.P4 and P5 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 dnc