IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 23RD OCTOBER 2009 / 1ST KARTHIKA 1931 WP(C).No. 30122 of 2009(I) -------------------------- PETITIONER: --------------- M/S. RMP INFOTECH(P) LTD., DOOR NO.14/130(2), IST FLOOR, PARANGATH TOWERS, KALAMANDAPAM JUNCTION, PALAKKAD. BY ADV. MR. TOMSON T. EMMANUEL RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER(ASSMT.), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, 2ND CIRCLE, PALAKKAD. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: kkms/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30122 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of October, 2009 J U D G M E N T 1. Against Ext.P5 order of assessment issued under the provisions of the Kerala Value Added Tax Act, 2003 (KVAT Act), for the month of April, 2009, the petitioner had filed appeal before the 2nd respondent as evidenced by Ext.P6. Contention of the petitioner is that the allegations regarding suppression of purchase turnover is absolutely baseless and he had produced all relevant purchase invoices along with the returns filed. It is also submitted that rejection of the return assigning the reason that the transactions therein does not match with those transactions conceded by another dealer, is not a ground to reject the return, is the contention. 2. Along with the appeal, the petitioner had filed Exts.P7 & P8 applications seeking early disposal of the W.P.(C)No. 30122 of 2009 -2- appeal as well as stay of collection of the disputed tax. The appeal and the accompanying petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, recovery steps has now been initiated as evidenced by Ext.P11 & P11 (a) notices. Hence direction is sought for against the appellate authority for an early disposal of the appeal and till then to stay the recovery. 3. It is also contended that, as evidenced by Ext.P9, the Commercial Taxes Officer (Enquiry) had already ordered refund of Security Deposit to the tune of Rs.4,67,875/- in a proceedings issued under Section 47 (6) of the KVAT Act. But inspite of repeated requests submitted, as evidenced by Ext.P10, the authority concerned has not effected refund. Therefore the petitioner is seeking direction for effecting refund pursuant to Ext.P9 order. W.P.(C)No. 30122 of 2009 -3- 4. Heard learned counsel for the petitioner and Government Pleader for the respondents. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the appellate authority to have an early disposal of the appeal, and also on directing the 3rd respondent to effect refund based on Ext.P9, if it has attained finality. 5. Accordingly, the 2nd respondent is directed to consider and pass orders on Ext.P8 stay petition after adverting to the contentions of the petitioner and after perusing documents if any produced by him, on affording an opportunity of personal hearing, as early as possible at any rate within a period of one month from the date of receipt of copy of this judgment. 6. The 3rd respondent is directed to take steps to effect refund of the amount ordered as per Ext.P9 at the earliest, at any rate within one month from the date of receipt of copy of this judgment, provided the said order had attained finality. W.P.(C)No. 30122 of 2009 -4- 7. The respondents are restrained from proceeding with further steps for realising amounts covered under Ext.P5 order of assessment, till the 2nd & 3rd respondents passes orders as directed above. The writ petition is disposed of with the above directions. C.K. ABDUL REHIM JUDGE shg/