IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 WP(C).No. 26970 of 2010(U) -------------------------- PETITIONER(S): --------------- M/S. STAR PANELS AND CEILINGS, K.P.14/230,NCC ROAD,PEROORKKADA.P.O, THIRUVANANTHAPURAM,HAVING BRANCH AT 32/2624 B(1), NANTHANATH,ERNAKULAM REPRESENTED BY ITS PARTNER, GEORGE K.PETER. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER(RAPID ACTION), OFFICE OF THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAXES,THIRUVANANTHAPURAM, PIN-695 005. 2. DEPUTY COMMISSIONER(APPEALS),DEPARTMENT OF COMMERCIAL TAXES,THIRUVANANTHAPURAM-695 005. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------- W.P(C) No. 26970 of 2010-U ---------------------------- Dated this the 31st day of August, 2010. J U D G M E N T Against Ext.P3 order imposing penalty, under Section 47(6) of the Kerala Value Added Tax, the petitioner had filed statutory appeal before the second respondent, as evident from Ext.P4. Along with the appeal, the petitioner had filed Ext.P5 application seeking stay of realization of the amount. The petitioner had also filed Ext.P6 petition seeking an early hearing of the matter by the appellate authority. 2. Grievance of the petitioner is that when the appeal as well as the accompanying applications are pending consideration by the appellate authority, steps for recovery of the amounts has now been initiated as per Ext.P7 notice. Hence the petitioner seeks interference of this Court to restrain the recovery till disposal of the appeal. 3. Heard the learned Government Pleader appearing for the respondents. In the facts and circumstances, I am inclined to dispose of the writ petition on issuing necessary directions to the W.P(C) No. 26970 of 2010-U 2 appellate authority for expeditious consideration of the matter. 4. In the result, the writ petition is disposed of directing the appellate authority to consider and dispose of Ext.P4 appeal or Ext.P5 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 5. Till orders are passed by the appellate authority as directed above, further steps of recovery pursuant to Ext.P7 shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the second respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No. 26970 of 2010-U 3