IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 30TH NOVEMBER 2010 / 9TH AGRAHAYANA 1932 WP(C).No. 35697 of 2010(J) ------------------------------------- PETITIONER: ------------------- MAHIMA RUBTECH PRIVATE LIMITED, POST KATTOOR,THRISSUR DISTRICT. BY ADVS. SRI.M.UNNIKRISHNA MENON, SRI.K.M.JAMALUDHEEN. RESPONDENTS: ------------------------ 1. KERALA AGRL.INCOME TAX & SALES TAX, APPELLATE TRIBUNAL,ADDITIONAL BENCH, PALAKKAD-678 001. 2. THE SALES TAX OFFICER,IRINJALAKUDA, THRISSUR DISTRICT-680 609. 3. INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES,IRINJALAKUDA-680 121. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDIN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.35697 of 2010 ------------------------------------------- Dated this the 30th day of November, 2010 J U D G M E N T ---------------------- Against Ext.P1 order of the first appellate authority, the petitioner had preferred second appeal before the 1st respondent Tribunal, as evidenced from Ext.P2. Ext.P3 is the stay petition filed along with the appeal. It is submitted that the appeal and stay petition are pending consideration and disposal before the Tribunal. Grievance of the petitioner is that, coercive steps of recovery has now been initiated pursuant to Ext.P4 notice issued by the respondents to the Bank, prohibiting operation of the account held by the petitioner. Hence the petitioner seeks direction to restrain the recovery steps, pending disposal of the appeal. 2. Considering the fact that statutory appeal is pending before the 1st respondent Tribunal, I am of the view that the matter can be disposed of directing the Tribunal to take expeditious steps. W.P.(C).35697/10-J -2- 3. In the result the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P3 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 six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 1st respondent recovery of amount in dispute shall be kept in abeyance and all further proceedings pursuant to Ext.P4 notice shall be recalled. 5. Petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM, JUDGE. okb