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
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WP(C) NO. 28329 OF 2010
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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