IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 19TH OCTOBER 2010 / 27TH ASWINA 1932 WP(C).No. 31942 of 2010(P) -------------------------- PETITIONER: ------------------- SULEKHA M.R., SURYA HARDWARES, ORIPURAM, CHENNITHALA P.O., PIN-690105, PATHANAMTHITTA DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, CHENGANNUR 686 468. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM 686 424. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHENGANNUR 686 468. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/201, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.31942 of 2010-P ---------------------------------------- Dated this the 19th day of October, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed under Section 25(1) of the Kerala Value Added Tax Act (KVAT Act), the petitioner had preferred statutory appeal as evidenced from Ext.P2. Ext.P3 is the stay petition filed along with the appeal. Grievance of the petitioner is that, pending disposal of the appeal and stay petition, recovery steps is now being pursued on issuing Ext.P4 notice. 2. Having considered pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of on issuing directions to the appellate authority to expedite the matter. 3. Under the above circumstances the writ petition is disposed of directing the second respondent to consider and pass orders on Ext.P3 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 W.P(C) No.31942 of 2010-P 2 date of receipt of a copy of this judgment. 4. Till such time orders are passed by the second respondent as directed above, recovery steps now initiated pursuant to Ext.P4 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ab