IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 23RD NOVEMBER 2009 / 2ND AGRAHAYANA 1931 WP(C).No. 32843 of 2009(A) -------------------------- PETITIONER(S): --------------- P. SHIHABUDHEEN, GOLDEN SANDS, SULTHAN BATHERY, WAYANAD DISTRICT. BY ADV. SRI.RAFFEEKH KOTTAKKAL RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER (RR) OFFICE OF THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WAYANAD - 673 121. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 32843 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of November, 2009 J U D G M E N T 1. Since it is stated that statutory appeal filed as per Ext.P1 against Ext.P3 order imposing penalty is pending consideration and disposal before the 3rd respondent appellate authority, I am of the opinion that the writ petition can be disposed of directing the petitioner to seek remedies from that authority. 2. Grievance of the petitioner is that pending disposal of the appeal recovery steps has now been initiated pursuant to issuance of Ext.P2 demand notice. It is for the petitioner to seek appropriate interim relief before the appellate authority with respect to stay against the recovery. 3. Learned counsel for the petitioner submitted that he will approach the 3rd respondent with a stay petition. It is made clear that if any stay application is moved in Ext.P2 W.P.(C)No. 32843 of 2009 -2- appeal, and if the appeal is already instituted and registered, the 3rd respondent shall consider such stay application and pass orders thereon 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 such petition. 4. In order to facilitate the petitioner to move stay petition before the appellate authority and for the appellate authority to dispose of such application, coercive steps of recovery for realization of amounts covered under Ext.P3, are directed to be kept in abeyance for a period of six weeks from today. C.K. ABDUL REHIM JUDGE shg/