IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 WP(C).No. 629 of 2011(C) ---------------------------------- PETITIONER(S): ----------------------- C.A.HASSAN, M/S. CENTURY PLYWOODS, IX/633A, ALLAPRA PO, PERUMBAVOOR. BY ADV. SMT.T.RADHAMANY RESPONDENT(S): ------------------------ 1. INTELLIGENCE OFFICER,SQUAD V, COMMERCIAL TAXES, MATTANCHERRY AT KARUKUTTY. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY UNIT, TALUK OFFICE,KUNNATHUNADU, PERUMABAVOOR. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 629 of 2011 --------------------------------- Dated this the 7th day of January, 2011 JUDGMENT Aggrieved by Ext.P5 order imposing penalty under section 67(1) of the KVAT Act, the petitioner had preferred Ext.P6 appeal before the 2nd respondent appellate authority. Ext.P7 is the stay petition filed along with the appeal. Petitioner had also filed Ext.P8 application for early hearing of the matter. It is stated that appeal as well as 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 has now been initiated pursuant to Exts.P9 to P14 demand notices 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 the 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 WP(C) .629/2011 2 expedite the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P7 stay petition filed along with appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period 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 the amounts covered under Ext.P5, which is now initiated on the basis of Exts.P9 to P14 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 pmn/ WP(C) .629/2011 3