IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH MARCH 2011 / 23RD PHALGUNA 1932 WP(C).No. 7848 of 2011(E) ------------------------- PETITIONER(S): --------------- M/S.SANGEETHA ELECTRONICS, ADOOR-681 523, REPRESENTED BY ITS MANAGING PARTNER G.THOMAS. BY ADV. SMT.S.K.DEVI RESPONDENT(S): --------------- 1. THE INSPECTING ASST.COMMISSIONER DEPT.OF COMMERCIAL TAXSES, PATHANAMTHITTA-689 645. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682 015. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.7848 of 2011-E ---------------------------------------- Dated this the 14th day of March, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment, which is confirmed by the first appellate authority through Ext.P2, the petitioner had preferred Ext.P3 statutory appeal before the 2nd respondent Tribunal. Ext.P4 is the stay petition filed along with appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeal, coercive steps of recovery has now been pursued. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent to W.P(C) No.7848 of 2011-E 2 consider and pass orders on Ext.P4 stay petition filed along with the appeal, 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 by the 2nd respondent as directed above, recovery steps shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab