IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 17007 of 2011(A) -------------------------------------- PETITIONER: ------------------- M/S.A.M.M.TRADERS, HILL PRODUCE DEALER, MOZHANANGI, VETTICHIRA, MALAPPURAM DISTRICT, REP.BY ITS MANAGING PARTNER, SRI.N.MUSTHAFA. BY ADVS. SRI.E.P.GOVINDAN, SMT.G.DEEPA. RESPONDENTS: ------------------------ 1. THE ASST.COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, MALAPPURAM AT MANJERI – 673 503. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM – 682 015. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM AT MANJERI – 673 503. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM – 695 001. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.17007/2011-A: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE NOTICE DT. 01/06/2011 ISSUED BY THE R.3. EXT.P.2: COPY OF THE REVISED ASSESSMENT ORDER DT. 29/09/2007 PASSED BY THE R.1. EXT.P.3: COPY OF THE ORDER DT. 09/11/2010 IN KVAT 309/2008 PASSED BY THE DY. COMMISSIONER (A), ERNAKULAM. EXT.P.4: COPY OF THE APPEAL MEMORANDUM DT. 05/04/2011 FILED BEFORE THE R.2. EXT.P.5: COPY OF THE STAY PETITION FILED BEFORE THE R.2. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.17007 of 2011 ------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Aggrieved by Ext.P2 revised order of assessment, which is confirmed by the first appellate authority, through Ext.P3, the petitioner had preferred further appeal before the second respondent Tribunal, as evidenced from Ext.P4. Ext.P5 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 second respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Ext.P1 notice. 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 tribunal. 2 W.P.(C).No.17007 of 2011 3. Under the above mentioned circumstances, the writ petition is disposed of directing the second respondent tribunal to consider and pass orders on Ext.P5 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 second respondent tribunal as directed above, recovery steps now initiated pursuant to Ext.P1 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 ami/