IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN THURSDAY, THE 12TH FEBRUARY 2009 / 23RD MAGHA 1930 WP(C).No. 4524 of 2009(L) ------------------------- PETITIONER(S): --------------- P.P.MOIDU, PROPRIETOR,'ZIN MARBLES & GRANITES', 7TH MILE, THALIPARAMBA.P.O. BY ADV. SMT.DAISY A.PHILIPOSE RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER,(APPEALS), KOZHIKODE. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX OFFICE, KANNUR. BY GOVT. PLEADER SRI.K.P.PRADEEP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.4524 OF 2009 ------------------------------------------- Dated this the 12th day of February, 2009 JUDGMENT For the year 2006-07, Ext.P1 assessment order has been issued as against the petitioner under the KVAT Act. The petitioner has filed Ext.P2 appeal against that assessment order and pleads for a direction for consideration and disposal of Ext.P2 appeal and stay petition on the ground that Ext.P3 notice under Section 7 of the Revenue Recovery Act has been issued. Taking into consideration the total outstanding payments and the grounds of appeal against Ext.P1 assessment order as discernible from Ext.P2, it is directed that if the petitioner remits an amount of Rs.40,000/- within three weeks, further enforcement of any demand on the basis of Ext.P1 will stand suspended until the disposal of Ext.P2 appeal. If such amount is paid, the appellate authority will consider taking Ext.P2 out of turn and disposing it off within an outer limit of five months from the date of receipt of a copy of this judgment. The writ petition is ordered accordingly. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.12/2.