IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 WP(C).No. 87 of 2011(I) ----------------------- PETITIONER:- ------------------ K.A.NARAYANAN, S.K.S.ENGINEERING PRODUCTS, IV/1245, KALAYAM PARAMBU, ERIMAYUR, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS:- --------------------- 1. THE ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD-678001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.87 of 2011-I. = = = = = = = = = = = = = Dated this the 4th January, 2011. J U D G M E N T Aggrieved by Exts.P1 and P2 orders of assessments completed with respect to the year 2008-'09, under the Kerala Value Added Tax Act and Central Sales Tax Act respectively, the petitioner had preferred statutory appeals, as per Exts.P3 and P4, before the 2nd respondent. Exts.P5 and P6 are the stay petitions filed along with the appeals. According to the petitioner, the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of appeals, coercive steps were initiated on the basis of Exts.P7 and P8 demand notices issued. Hence the petitioner is seeking direction to restrain the recovery steps till the disposal of the appeals. 2. Considering pendency of the appeals before the statutory authority, I am of the view that the writ petition WP(C).No.87 of 2011-I. 2 can be disposed of directing the appellate authority to take effective action for consideration of the matter. 3. Therefore, the writ petition is disposed of directing the appellate authority to consider and pass orders on Exts.P5 and P6 stay petitions, after affording an opportunity of being heard to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this Judgment. 4. Till such time orders are passed by the 2nd respondent, recovery of amounts covered under Exts.P1 and P2, which is demanded under Exts.P7 and P8, shall be kept in abeyance. 5. The petitioner will produce a copy of this Judgment before the 2nd respondent for proper compliance. C.K.ABDUL REHIM, (Judge) Kvs/-