IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 26TH NOVEMBER 2009 / 5TH AGRAHAYANA 1931 WP(C).No. 34155 of 2009(L) -------------------------- PETITIONER(S): --------------- AGREENCO FIBRE FOAM (P) LTD, VALAPATTANAM, KANNUR, REPRESENTED BY ITS MANAGING DIRECTOR, MR.P.V.RAGHAVAN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SRI.RAJA KANNAN RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH), COMMERCIAL TAXES, KANNUR. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 4. THE SALES TAX APPELLATE TRIBUNAL, KOZHIKODE REPRESENTED BY ITS ASSISTANT SECRETARY. 5. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/11/2009 , THE COURT ON DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34155 OF 2009 ------------------------------ Dated this the 26th day of November, 2009 J U D G M E N T ---------------------- 1. Limited prayer in this writ petition is to keep in abeyance steps for recovery initiated pursuant to Ext.P6 notice, till the petitioner could file appeal against Ext.P5 order. Petitioner was imposed with penalty under Section 45A as per Ext.P1 order. The appeal filed against Ext.P1 has culminated in Ext.P5 order of the 3rd respondent. According to the petitioner, Ext.P5 order was served only on 22.11.2009. It is contended that the petitioner has got 60 days time to file further appeal against Ext.P5, before the 4th respondent. But without waiting for expiry for the appeal period itself coercive steps of recovery has now been initiated, as per Ext.P6. Therefore the petitioner is seeking directions to keep in abeyance recovery till appropriate orders are obtained from the 4th respondent. 2. Heard, counsel for the petitioner and Government Pleader for respondents. Having considered facts and circumstances of the case I am of the opinion that the writ petition can be disposed of on issuing necessary directions to keep in abeyance the recovery steps in order to facilitate the W.P.(C).34155/09-L 2 petitioner to file appeal against Ext.P5. 3. In the result the writ petition is disposed of directing the respondents to keep in abeyance all further recovery steps for realisation of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P6 notice, for a period of 6 (six) weeks from today, in order to facilitate the petitioner to file further appeal from Ext.P4 and to seek appropriate interim relief from the 4th respondent. C.K.ABDUL REHIM, JUDGE. okb