M/S.K.P.M Sanitary Wares vs Commercial Tax Officer on 14 September, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 28329 of 2010(M)


1. M/S.K.P.M SANITARY WARES,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER
                       ...       Respondent

2. KERALA VALUE ADDED TAX APPELLATE

3. INSPECTING ASSISTANT COMMISSIONER

                For Petitioner  :SRI.N.MURALEEDHARAN NAIR

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :14/09/2010

 O R D E R
                C.K. ABDUL REHIM, J
                ------------------------------
             WP(C) NO. 28329 OF 2010
             ------------------------------------
     Dated this the 14th day of September, 2010


                        JUDGMENT

Against Ext.P1 order of assessment for the period

from 12/2008 to 3/2009, which was confirmed in appeal

through Ext.P2 order, the petitioner had preferred second

appeal before the 2nd respondent Tribunal, as evidenced

from Ext.P3. Ext.P4 petition was also filed along with the

appeal, seeking stay of recovery of the amounts in

dispute. It is submitted that the appeal as well as the

stay application are pending consideration and disposal

before the Tribunal. Grievance of the petitioner is that

recovery steps has now been initiated on issuing Exts.P5

and P6 notices, without considering pendency of the

appeal. Hence direction is sought for to restrain the

recovery steps till the disposal of the appeal.

2. Heard; the learned Government Pleader

appearing on behalf of the respondents.

3. From the facts and circumstances, I am of the

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WP(C) No. 28329/2010

opinion that the Writ Petition can be disposed of on issuing

necessary directions to the appellate Tribunal to have an

expedious consideration of the matter.

4. The 2nd respondent Tribunal is directed to

consider and pass orders on Ext.P4 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.

5. Till such time orders are passed by the Tribunal

as directed above, recovery of amounts covered under

Ext.P1, which is now initiated pursuant to Exts.P5 and P6

notices, shall be kept in abeyance.

6. The petitioner will produce a copy of the

judgment before the second respondent Tribunal.

C.K. ABDUL REHIM
JUDGE
dnc