IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 8TH OCTOBER 2009 / 16TH ASWINA 1931 WP(C).No. 28264 of 2009(C) -------------------------- PETITIONER(S): --------------- M/S. MINAR ISPAT PRIVATE LTD. KUTTIKKATTOOR, KOZHIKODE REP. BY A. MOHAMMED SHAFI, MANAGING DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY), OFFICE OF DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KOZHIKODE. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.28264 OF 2009 ------------------------------ Dated this the 8th day of October, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 order imposing penalty under Section 67 of the Kerala Value Added Tax Act, 2003, petitioner had filed Ext.P2 appeal before the 2nd respondent. Along with the appeal the petitioner had also filed stay petition as evidenced by Ext.P3. Further, the petitioner had also filed Ext.P4 application seeking early hearing of the appeal. It is submitted that Ext.P2 appeal as well as the interim applications are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that without taking into consideration of pendency of the appeal, steps for realisation of the amounts covered under the order of penalty is now being initiated pursuant to issuance of Ext.P5 notice. Hence the petitioner is seeking directions for an early disposal of the appeal and to keep in abeyance recovery steps till then. 2. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the 2nd respondent to have an early disposal of the appeal as well as stay petition. W.P.(C).28264/09-C 2 3. The 2nd respondent is directed to take up Ext.P3 stay petition and to dispose of the same after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. The respondents are directed to keep in abeyance all further steps for realisation of the amount covered under Ext.P1 till orders are passed on Ext.P3 stay petition as directed above. The 2nd respondent is also directed to take earnest efforts to dispose of Ext.P2 appeal as early as possible. C.K.ABDUL REHIM, JUDGE. okb