IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 31ST JANUARY 2011 / 11TH MAGHA 1932 WP(C).No. 3080 of 2011(H) ------------------------------------- PETITIONER: ------------------- M/S.N.V.CHETTIAR,7/773,S.M.STREET, KOZHIKODE, REPRESENTED BY MANAGING PARTNER V.THYAGARAJAN, S/O.N.V.CHETTIAR. BY ADVS. SRI.AUGUSTINE JOSEPH, SRI.J.JULIUS SMITH, SRI.K.S.ROCKEY. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE – 673 001. 2. THE ASSISTANT COCMMISSIONER, SPECIAL CIRCLE-II,COMMERCIAL TAXES, KOZHIKODE – 673 001. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3080 of 2011 --------------------------------- Dated this the 31st day of January, 2011 JUDGMENT Aggrieved by Ext.P1 order imposing penalty under section 67 of the KVAT Act, the petitioner had preferred Ext.P2 statutory appeal before the 1st respondent appellate authority. Ext.P3 is the stay petition filed along with the appeal. It is stated that appeal as well as the stay petition are pending consideration and disposal before the 1st respondent. In the meanwhile recovery steps has been initiated and prohibitory order was issued against operation of the Bank Account of the petitioner. Under the above circumstances, the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the matter beofre the appellate authority, 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) .3080/2011 2 the 1st respondent to consider and pass orders on Ext.P3 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 1st respondent as directed above, recovery of amounts covered under Ext.P1 shall be kept in abeyance. Needless to say the petitioner shall be permitted to operate the account despite orders if any issued restraining such operation. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .3080/2011 3