IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST FEBRUARY 2011 / 12TH MAGHA 1932 WP(C).No. 3273 of 2011(H) --------------------------------------- PETITIONER(S): ------------------------- K.GANESHAN,S/O.KUNHIRAMA PODUVAL, SHREE GANESH TIMBER AND TILES, ANNUR PO, PAYYANNUR. BY ADV. SRI.GRASHIOUS KURIAKOSE RESPONDENT(S): --------------------------- 1. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKKODE 673 020. 2. THE TAHASILDAR,(AUTHORISED OFFICER), TALIPARAMBA TALUK, TALIPARAMBA 670 141. 3. THE VILLAGE OFFICER, VELLUR VILLAGE, VELLUR 670 346. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3273 of 2011 --------------------------------- Dated this the 1st day of February, 2011 JUDGMENT Aggrieved by an order imposing penalty under section 67 (1) of the KVAT Act, the petitioner had preferred Ext.P1 appeal before the 1st respondent appellate authority. Petitioner had also filed Ext.P2 application for early hearing of the matter. It is stated that appeal as well as the accompanying application are pending disposal before the 1st respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated pursuant to Ext. P4 demand notice issued. Hence interference of this court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering the fact that the appellate authority is in seizin of the matter, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing WP(C) .3273/2011 2 the 1st respondent to consider and pass orders on the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period two month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 1st respondent as directed above, recovery of amount, which is now initiated on the basis of Ext.P4 and P5 notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .3273/2011 3