IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD MARCH 2011 / 2ND CHAITHRA 1933 WP(C).No. 9134 of 2011(N) ------------------------- PETITIONER(S): --------------- MALABAR COCHIN ARCADE (P) LTD., CC 40/514, 515, M.G.ROAD, ERNAKULAM. KOCHI-682 011, REPRESENTED BY ITS DIRECTOR A.K.NISHAD. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- 1. ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 015. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, KOCHI-682 015. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.9134 of 2011 ------------------------------- Dated this the 23rd day of March, 2011. J U D G M E N T Aggrieved by Ext.P4 order, through which the petitioner's application for permitting compounding was rejected, the petitioner had preferred statutory appeal before the 2nd respondent Tribunal, as evidenced from Ext.P5. Ext.P6 is an interlocutory application filed along with appeal seeking stay of further steps of recovery. Grievance of the petitioner is that, without considering pendency of the appeal, steps are being pursued on issuing Ext.P7 notice, proposing finalisation of the assessment under section 25(1) of the Kerala Value Added Tax Act (KVAT Act). Under the above circumstances, the petitioner seeks direction to restrain finalisation of the assessment till the disposal of the appeal. 2. Considering pendency of the matter before the statutory Tribunal, I am of the view that, the writ petition can be disposed of directing the Tribunal to take expeditious 2 W.P.(C).No.9134 of 2011 steps for disposal of the appeal. 3. Hence, the writ petition is disposed of directing the 2nd respondent Tribunal to consider and pass orders on Ext.P5 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 2 months from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of by the 2nd respondent Tribunal, proceedings for finalisation of the assessment, which is initiated pursuant to Ext.P7 shall be kept in abeyance. C.K.ABDUL REHIM, Judge ami/