IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 WP(C).No. 100 of 2011(J) ------------------------ PETITIONER:- ------------------ M/S.CPC DIAGNOSTICS PVT. LTD., 44/3500, IST FLOOR, DESHABHIMANI ROAD, KALOOR, KOCHI-17, REP. BY ITS DIRECTOR, T.K.PRAKASH. BY ADV. SRI.M.V.BOSE SRI.VINOD MADHAVAN RESPONDENTS:- --------------------- 1. THE STATE OF KERALA, REP. BY ITS SECRETARY TO FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER (ASST.), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE(I), ERNAKULAM. 3. COMMERCIAL TAX OFFICER, REVENUE RECOVERY, KAKKANAD, ERNAKULAM. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.100 of 2011-J. = = = = = = = = = = = = = Dated this the 4th January, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed with respect to the year 2008-'09, the petitioner had preferred Ext.P2 seeking rectification under Section 66 of the Kerala Value Added Tax Act, 2003 (KVAT Act). The petitioner had also filed statutory appeal against Ext.P1 as evidenced by Ext.P4. Grievance of the petitioner is that pending consideration and disposal of the rectification application as well as the statutory appeal, now the respondents have initiated coercive steps of recovery by issuing Ext.P5 notice under Section 7 of the Revenue Recovery Act. Hence the petitioner seeks interference of this Court against the coercive steps initiated, till the matter is considered by the 2nd respondent in view of Ext.P2 application. 2. Considering the facts and circumstances of the case, I am of the view that the writ petition can be disposed WP(C).No.100 of 2011-J. 2 of directing the 2nd respondent to consider and dispose of Ext.P2 application on an early basis. 3. Therefore, the writ petition is disposed of directing the 2nd respondent to consider Ext.P2 and to pass orders thereon 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 a decision is taken by the 2nd respondent on the basis of Ext.P2 application, further steps of recovery initiated on the basis of Ext.P5 shall be kept in abeyance. 5. The appellate authority is also directed to consider and dispose of Ext.P4 appeal at the earliest possible. 6. The petitioner will produce a copy of this Judgment before the 2nd respondent for proper compliance. C.K.ABDUL REHIM, (Judge) Kvs/-