IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 5TH OCTOBER 2010 / 13TH ASWINA 1932 WP(C).No. 30542 of 2010(P) -------------------------- PETITIONER(S): --------------- B.MADHUKUMAR, PROPRIETOR, M/S. KINGSTON AUTOMOTIVE, KARAMKODE, CHATHANNUR, KOLLAM. BY ADV. SRI.C.K.THANU PILLAI SRI.K.P.JOY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER CHATHANNUR. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,KOLLAM. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 320542 OF 2010 ------------------------------------- Dated this the 5th day of October, 2010 JUDGMENT The assessment completed against the petitioner, by virtue of Ext.P2 order, was taken up in appeal and Ext.P3 is the order passed by the first appellate authority. Aggrieved by Ext.P3 the petitioner had preferred further appeal before the second respondent, as evidenced from Ext.P4. Along with the appeal the petitioner had preferred Ext.P5 stay petition. Grievance of the petitioner is that without considering pendency of Exts.P4 and P5, recovery steps has now been initiated on issuing Ext.P6 demand notice for realising the amounts covered under Ext.P1. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the Writ Petition can be disposed of on issuing directions to the second respondent Tribunal to expedite the matter. 2 WP(C) No. 30542/2010 3. Accordingly, the Writ Petition is disposed of directing the second respondent to consider and pass orders on Ext.P5 stay petition 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 second respondent Tribunal as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P6 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K. ABDUL REHIM JUDGE dnc