IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 28010 of 2009(U) -------------------------- PETITIONER(S): --------------- M/S.RANJINI EYE CARE, TRIPUNITHURA ROAD, VYTTILA, KOCHI, REPRESENTED BY THE MANAGING PARTNER, DR.BIJU RAJU. BY ADV. SRI.C.K.THANU PILLAI SRI.K.P.JOY RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, MATTANCHERY, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE),EDAPPALLY, KOCHI. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.28010 OF 2009 ------------------------------ Dated this the 6th day of October, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 and P2 orders imposing penalty the petitioner had preferred appeals before the Deputy Commissioner (Appeals). Through Ext.P3 order those appeals were dismissed by the said appellate authority. The petitioner had preferred further appeals, Ext.P4 and P6, before the 2nd respondent Tribunal. Along with the appeals the petitioner had also filed Ext.P5 and P7 stay petitions seeking stay of collection of the tax in dispute. It is submitted that the appeals as well as stay petitions are pending consideration and disposal before the 2nd respondent Tribunal. Complaint of the petitioner is that steps are now being initiated for realisation of the amount of penalty covered under Ext.P1 and P2 by issuing Exts.P8 and P9 notices under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner is seeking directions for early disposal of Ext.P4 and P6 appeals and to stay the steps of recovery till then. 2. Having considered facts and circumstances, I am of the opinion that the writ petition can be disposed of directing the 2nd respondent to have an expeditious disposal of appeals and stay petitions. W.P.(C).28010/09-U 2 2. The 2nd respondent Tribunal is directed to take up Ext.P5 and P7 stay petitions and to pass orders on the same 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. Respondents are directed to keep in abeyance further steps for realisation of the amounts covered under Ext.P1 and P2 orders, initiated pursuant to Ext.P8 and P9 notices, till orders are passed by the Tribunal on the stay petitions as directed above. The 2nd respondent Tribunal will also take steps for an early disposal of the appeals evidenced by Ext.P4 and P6. C.K.ABDUL REHIM, JUDGE. okb