IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 33449 of 2010(E)
1. A.PRAVEEN KUMAR,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.N.P.SAMUEL
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :04/11/2010
O R D E R
C.K. ABDUL REHIM, J
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WP(C) NO. 33449 OF 2010
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Dated this the 4th day of November, 2010
JUDGMENT
Against the assessment completed for the year 2009-
10 under the provisions of Section 25 (1) of the Kerala
Value Added Tax Act, 2003 (KVAT Act) (Ext.P1 order) the
petitioner had preferred statutory appeal before the 2nd
respondent, as per Ext.P2. Ext.P3 is the stay petition
filed along with the appeal. It is submitted that the
appeal and the accompanying applications are pending
consideration and disposal before the 2nd respondent.
Grievance of the petitioner is that without considering
pendency of the appeal recovery steps was initiated on
issuing Exts.P4 and P5 notices. Hence the petitioner
seeks direction to restrain the recovery steps till the
disposal of the appeal.
2. Since statutory appeal is pending consideration
and disposal before the authority concerned, I am of the
view that the Writ Petition can be disposed of on issuing
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WP(C) No. 33449/2010
necessary directions to that authority.
3. Therefore, the Writ Petition is disposed of
directing the 2nd respondent to consider and pass orders on
Ext.P3 stay petition, after affording an opportunity of
hearing 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 as directed above, recovery of amounts covered
under Ext.P1, which is now initiated under Exts.P4 and P5
notices, shall be kept in abeyance.
5. The petitioner will produce a copy of this
judgment before the 2nd respondent.
C.K. ABDUL REHIM
JUDGE
dnc