IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 25TH NOVEMBER 2009 / 4TH AGRAHAYANA 1931 WP(C).No. 33914 of 2009(H) --------------------------------------- PETITIONER(S): ----------------------- NOORUDHEEN. S.K., M/S.AQUA ZONE, T.B.ROAD, PALAKKAD. BY ADV. MR.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER (AA), PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. R1 TO R4 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33914 OF 2009 ------------------------------ Dated this the 25th day of November, 2009 J U D G M E N T ---------------------- 1. Assessment with respect to the year 2005-06 was completed against the petitioner under Ext.P1 order, which was challenged in appeal before the first appellate authority. By Ext.P2 order the matter was remitted back to the assessing authority with a specific direction to invoke powers under Section 72 for imposition of penalty. Aggrieved by Ext.P2 the petitioner had filed further appeal before the 3rd respondent Tribunal, as evidenced from Ext.P3. It is stated that the 3rd respondent Tribunal had already heard the appeal on 21.10.2009 and orders are yet to be pronounced. Grievance of the petitioner is that now coercive steps for recovery of amounts covered under Ext.P1 is being pursued even without passing modified assessment, on issuing Ext.P6 demand notice under the provisions of the Kerala Revenue Recovery Act. Therefore the petitioner is seeking directions for disposal of Ext.P3 appeal and till then to keep in abeyance recovery steps. 2. Since it is stated that Ext.P3 appeal was fully heard by the 3rd respondent Tribunal on 21.10.2009 and since the W.P.(C).33914/09-H 2 petitioner submits that no further hearing is required in the matter, I am of the opinion that the writ petition can be disposed of with direction to the 3rd respondent to pass orders on Ext.P3 appeal. 3. Accordingly the 3rd respondent is directed to issue orders on Ext.P3 appeal as early as possible, at any rate, within a period of two weeks from the date of receipt of a copy of this judgment. The respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P1 order of assessment till orders are passed on Ext.P3 appeal as directed above. 4. The petitioner shall produce a copy of this judgment before the 3rd respondent Tribunal. C.K.ABDUL REHIM, JUDGE. okb