IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH MARCH 2011 / 4TH CHAITHRA 1933 WP(C).No. 8171 of 2011(V) ------------------------- PETITIONER(S): --------------- M/S.N.V.CHETTIAR, S.M.STREET, KOZHIKODE REP.BY ITS MANAING PARTNER SRI.V.THYAGARAJAN BY ADV. SRI.AUGUSTINE JOSEPH RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOZHIKODE-673 001. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE ASSISTANT COMMISSIONER, SPEICAL CIRCILE -II, COMMERCIAL TAXES, KOZHIKODE-673 001. 4. THE DEPUTY COMMISSIONER (APPEALS) KOZHIKODE-673 006. 5. THE VAT APPELLATE TRIBUNAL ERNAKULAM-682 013. BY ADV.SRI.C.K.GOVINDAN, Sr.GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.8171 of 2011 ------------------------------- Dated this the 25th day of March, 2011. J U D G M E N T Aggrieved by Ext.P1 order which is confirmed by the first appellate authority through Ext.P2, the petitioner had preferred second appeal before the 5th respondent Tribunal as evidenced from Ext.P3. Ext.P4 is the interim application for stay filed along with the appeal. According to the petitioner, the appeal as well as the accompanying application is pending consideration and disposal before the Tribunal. Meanwhile, coercive steps of recovery was initiated on issuing demand notice as well as prohibitory orders as evidenced from Ext.P5 series. Hence the petitioner seeks interference of this Court to restrain recovery steps till the disposal of the appeal by the 5th respondent Tribunal. 2. Heard ; learned Government Pleader appearing on behalf of respondents. It is brought to my notice that during pendency of the first appeal, the petitioner had approached 2 W.P.(C).No.8171 of 2011 this Court challenging the dismissal of the stay petition. Through judgment dated 23.11.2010 issued in W.P.(C) No.34399 of 2010, this Court set aside the order of the first appellate authority and directed the appeal to be disposed of on an early basis. However, interim stay was granted till the disposal of the first appeal, subject to condition of the petitioner remitting 1/4th of the amount of penalty imposed, and on furnishing security bond for the balance amount within 3 weeks from the date of the judgment. It is also revealed that subsequently the petitioner had filed I.A.No.1077 of 2011 and I.A.No.2891 of 2011 seeking extension of the time for compliance of the conditions stipulated. By virtue of order passed in I.A.No.1077 of 2011, on 31.1.2011, the time stipulated for compliance of the condition was extended till 20.2.2011. It is evident from Ext.P2 that the first appeal was dismissed only on 4.2.2011. According to the learned Government Pleader, inspite of the repeated extension granted, there was a clear failure on the part of the petitioner in not depositing the amount 3 W.P.(C).No.8171 of 2011 stipulated. 3. Further contention of the Government Pleader is that the petitioner has not approached this Court with clean hands, revealing the filing of the earlier writ petition and also revealing the non compliance of the conditions stipulated. Hence the petitioner does not deserve any relief in this case, is the contention. 4. Even though I am not at all satisfied by the conduct of the petitioner in filing this writ petition without disclosing the earlier developments, I take note of the fact that statutory appeal filed before the 5th respondent Tribunal is now pending consideration and disposal. Therefore, I am of the view that, the appeal can be directed to be disposed of. However, it is necessary in the interest of justice to insist upon the petitioner for compliance of the condition which was stipulated at the first appeal stage, for granting such relief as stated above. 5. Under such circumstances, the writ petition is disposed of directing the petitioner to make payment of 1/4th 4 W.P.(C).No.8171 of 2011 of the amount of penalty imposed within 2 weeks from today. If payment of such amount is made as stipulated, the recovery steps shall be kept in abeyance till the disposal of Ext.P3 appeal filed before the 5th respondent. The 5th respondent shall dispose of the appeal, in case payment as directed above is made, at the earliest possible. C.K.ABDUL REHIM, Judge ami/