IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD FEBRUARY 2011 / 4TH PHALGUNA 1932 WP(C).No. 3150 of 2011(P) ------------------------------------- PETITIONER(S): ----------------------- M/S.VOLTAS LTD., M.G.ROAD, RAVIPURAM, ERNAKULAM, KOCHI- 682 016, REPRESENTED BY ITS SHARE SERVICE HEAD MS.TREESA BETTY FIGARUS. BY ADV. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH, SRI.KURYAN THOMAS. RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM, KOCHI- 682 015. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI- 682 015. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI- 682 030. R1 TO R4 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.3150 of 2011 ------------------------------------------- Dated this the 23rd day of February, 2011 J U D G M E N T ---------------------- Assessment was completed against the petitioner with respect to the year 2006-07 under the provisions of the Kerala Value Added Tax Act, 2003 (KVAT Act) as per Ext.P3 order, which was subsequently revised under Ext.P4. It is stated that aggrieved by the above said orders the petitioner had filed statutory appeal before the 3rd respondent as evidenced from Ext.P6. Along with the appeal the petitioner had also filed stay application as per Ext.P7. The petitioner seeks a limited relief to direct the appellate authority to dispose of the appeal at the earliest and till then to restrain the recovery steps for realising the amounts due under Ext.P3 and P4, which is initiated on the basis of Ext.P5 notice issued under the Kerala Revenue Recovery Act. 2. Considering pendency of the matter before the statutory appellate authority, I am of the view that the writ petition can be disposed of directing that authority to W.P.(C).3150/11 -2- expedite the matter. 3. Accordingly this writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P7 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. 4. Till such time orders are passed on the stay application as directed above, recovery of amounts covered under Ext.P3 and P4 which is now initiated on the basis of Ext.P5 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb