IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH SEPTEMBER 2010 / 15TH BHADRA 1932 WP(C).No. 27631 of 2010(D) ------------------------ PETITIONER: ------------------ M/S. CEE DEE REGENCY, ANICODE CHITTUR, PALAKKAD DIST. REPRESENTED BY ITS MANAGING PARTNER MR C.D. JOSHY. BY ADV. SRI.SOJAN JAMES RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, PALAKKAD. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHITTUR, PALAKKAD. 3. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. R1 to R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K. ABDUL REHIM , J ------------------------------------ WP(C) NO. 27631 OF 2010 -------------------------------------------- Dated this the 6th day of September, 2010 JUDGMENT Second appeal filed by the petitioner against Ext.P1 order imposing penalty under Section 45 A of the Kerala General Sales Tax Act, as evidenced from Ext.P2, is stated to be posted for hearing on 24.09.2010. Petitioner is aggrieved by revenue recovery steps initiated pursuant to Exts.P4 and P5 for realising amount of penalty imposed, despite pendency of the appeal before the Tribunal. It is further submitted that Tribunal has no far issued any orders on Ext.P3 stay petition, which was filed along with Ext.P2 appeal. Under the above circumstances, the petitioner is seeking direction for disposal of the appeal and till then to stay recovery steps. 2. Heard learned Government Pleader appearing on behalf of the respondents. Considering facts and circumstances of the case, I am inclined to dispose of the Writ Petition on issuing directions to the 3rd respondent Tribunal to expedite the matter. 3. The Writ Petition is accordingly disposed of directing the 3rd respondent to consider and pass orders, either on Ext.P2 appeal or on Ext.P3 stay petition, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment, after affording a 2 WP(C) No. 27631/2010 personal hearing to the petitioner. 4. Till such time orders are passed by the Tribunal as directed above, recovery steps for realising the amount of penalty, which is now being initiated pursuant to Exts.P4 and P5 and any further steps to cancellation of registration of the petitioner alleging default in payment of the penalty amount, shall be kept in abeyance. C.K. ABDUL REHIM JUDGE dnc