IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 17807 of 2009(U)
1. P.BALAKRISHNAN,
... Petitioner
Vs
1. THE INSPECTING ASSISTANT COMMISSIONER
... Respondent
2. THE DEPUTY COMMISSIONER(APPEALS)
3. THE SECRETARY TO GOVT,
For Petitioner :SRI.K.REGHU KOTTAPPURAM
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :29/06/2009
O R D E R
P.R. RAMACHANDRA MENON J.
~~~~~~~~~~~~~~~~~~~~~~~
W.P. (C) No. 17807 of 2009
~~~~~~~~~~~~~~~~~~~~~~~
Dated, this the 29th day of June, 2009
JUDGMENT
Challenging Ext.P3 order passed by the first respondent,
imposing penalty under Section 67 of KVAT Act, petitioner has filed
statutory revision as borne by Ext.P4 under Section 57 of the Act,
before the second respondent along Ext.P5 petition for stay. The
grievance of the petitioner is that, despite pendency of the proceedings
as above, the respondents have caused to initiate the revenue recovery
steps against the petitioner, aggrieved of which, the petitioner has
chosen to approach this Court by filing the present Writ Petition.
2. Heard the learned Government Pleader as well.
Considering the fact that the petitioner has already availed the
statutory remedy by way of Ext.P4, preferred before the second
respondent, this Court does not find it necessary to go into the merits of
the case, for the time being. In the said circumstances, the second
respondent is hereby directed to consider and pass appropriate orders
on Exts.P4 and P5 proceedings preferred by the petitioner in
accordance with law, as expeditiously as possible. However, it is made
clear that till appropriate orders are passed on Ext.P5 petition for stay,
all further coercive proceedings, stated as being pursued against the
petitioner, shall be kept in abeyance.
WP (C) No. 17807 of 2009
: 2 :
The Writ Petition is disposed of accordingly.
P. R. RAMACHANDRA MENON, JUDGE
kmd