IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 4TH APRIL 2011 / 14TH CHAITHRA 1933 WP(C).No. 10497 of 2011(J) -------------------------------------- PETITIONER: ------------------- S V A INTERIORS, XL/7334, DEVAKI NIVAS, M.G.ROAD, ERNAKULAM, (REPRESENTED BY KAMALNATH SHENOY, PARTNER). BY ADVS. SRI.VIJAYAN. K.U, SRI.K.N.SREEKUMAR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER (AA), O/O THE DEPUTY COMMISSIONER, ERNAKULAM – 682 015. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM – 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. 4. KVAT APPELLATE TRIBUNAL, TAX COMPLEX, ERNAKULAM REPRESENTED BY THE SECRETARY – 682 015. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. R1 TO R5 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------ WP(C).NO. 10497 of 2011 --------------------------------- Dated this the 4th day of April, 2011 JUDGMENT Aggrieved by Ext.P1 order imposing penalty, which was confirmed through Ext.P2 order issued by the 1st appellate authority, the petitioner had preferred further appeal before the 4th respondent, as evidenced from Ext.P4. Ext.P4(b) is the stay petition and P4(a) is an early hearing petition filed along with the appeal. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 4th respondent Tribunal. Grievance of the petitioner is that meanwhile coercive steps of recovery has been initiated on the basis of Ext.P3 notice. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the WP(C).10497/2011 2 4th respondent to consider and pass orders on Ext.P4(b) stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment . Needless to say that while granting interim relief the 4th respondent Tribunal shall take note of various remittances already made. 4. Till such time orders are passed by the 4th respondent, recovery of the amounts covered under Ext.P3 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 4th respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).10497/2011 3