IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 38714 of 2010(L)
1. P.K.SULAIMAN, PROPRIETOR,
... Petitioner
Vs
1. INTELLIGENCE INSPECTOR, SQUAD NO.V,
... Respondent
2. THE DEPUTY COMMISSIONER,
3. INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.G.HARIHARAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :28/12/2010
O R D E R
C.K.ABDUL RAHIM, J
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W.P.(C) No.38714 OF 2010
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DATED THIS THE 28TH DAY OF DECEMBER, 2010
JUDGMENT
Aggrieved by order imposing penalty under Section
47(6) of the KVAT Act (Kerala Value Added Tax Act), the
petitioner had preferred Ext.P2 statutory appeal before the
2nd respondent, along with the appeal, Ext.P3 stay petition
was also filed. According to the petitioner, the appeal and
stay petition are pending consideration and disposal before
the 2nd respondent. Meanwhile, the petitioner is aggrieved
by coercieve steps of recovery initiated on the basis of
Ext.P4 notice. Hence, the petitioner seeks direction to
restrain the recovery steps, till the disposal of the appeal.
2. Heard, learned Government Pleader on behalf of
respondent. Considering pendency of the matter before the
statutory appellate authority, I am of the view that, the writ
petition can be disposed of on issuing necessary direction to
the authority.
3. Accordingly, the second respondent or the
W.P.(C) No.38714 /2010
2
competent appellate authority is directed to consider and
pass orders on Ext.P3 stay petition, if the appeal is already
registered before that authority and the same is in order,
after affording an opportunity of hearing the petitioner, as
early as possible, at any rate within one month from the
date of receipt of the copy of this judgment.
4. Till such time, orders are issued by the 2nd
respondent as directed above, recovery of the amount of
penalty, which is initiated on the basis of Ext.P4 notice shall
be kept in abeyance.
The petitioner will produce a copy of this judgment
before the 2nd respondent.
Sd/-
(C.K.ABDUL RAHIM)
JUDGE
ss/-
//True Copy//
P.A to Judge