IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH DECEMBER 2009 / 24TH AGRAHAYANA 1931 WP(C).No. 36124 of 2009(I) -------------------------- PETITIONER(S): --------------- M/S.WOOD AND GENERAL INDUSTRIES, P.O.JUNCTION, ARAKKUZHA ROAD,MUVATTUPUZHA, ERNAKULAM DISTRICT. REPRESENTED BY C.T.MANI, MANAGING PARTER, RESIDING AT CHERKKOTTU HOUSE, ARAKKUZHA ROAD, MOOVATTUPUZHA, ERNAKULAM. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, ERNAKULAM DISTRICT. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.36124 OF 2009 ------------------------------ Dated this the 15th day of December, 2009 J U D G M E N T ---------------------- 1. Petitioner is aggrieved by coercive steps of revenue recovery initiated without considering pendency of statutory appeal. He is also seeking direction for disposal of Ext.P1 claim for refund of input tax credit. 2. Statutory appeal filed against Ext.P2 order of assessment as per Ext.P3, along with Ext.P4 stay petition, is pending consideration and disposal before the 2nd respondent. Therefore the 2nd respondent is directed to consider and pass orders on stay petition 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. 3. Realisation of the amounts covered Ext.P2 which is now initiated pursuant to Ext.P5 notice shall be kept in abeyance, till orders are passed by 2nd respondent as directed above. 4. Ext.P1 application is for refund of input tax credit pertaining to the year 2005-06. According to the petitioner the 1st respondent has not so far considered and disposed of the W.P.(C).36124/09-I 2 same inspite of Ext.P6 reminder submitted. The 1st respondent is directed to consider and dispose of Ext.P1 application if it is pending and if not already disposed of, with notice to the petitioner, at the earliest, at any rate within a period of one month from the date of receipt of a copy of this judgment. The writ petition is disposed of with the above directions. C.K.ABDUL REHIM, JUDGE. okb