IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 34441 of 2009(A)
1. T.T.SHIJOY, S/O.THARUKUTTY,
... Petitioner
Vs
1. THE DEPUTY COMMISSIONER (APPEALS),
... Respondent
2. THE ASSISTANT COMMISSIONER(ASSESSMENTS),
3. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.K.M.JAMALUDHEEN
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :09/12/2009
O R D E R
C.K.ABDUL REHIM, J.
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W.P(C).No.34441 of 2009
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Dated this the 9th December, 2009
JUDGMENT
Against Exts.P4 and P5 orders of assessment issued with respect
to the year 2005-2006 under the KVAT Act and CST Act, the petitioner
had preferred statutory appeals before the first respondent as
evidenced from Exts.P6 and P7. The appeals and the accompanying
petitions are pending consideration and disposal before that authority.
Therefore, I am of the opinion that the writ petition can be disposed of
directing the appellate authority to deal with the matter.
2. Accordingly, the first respondent is directed to consider and
pass orders on Exts.P6(a) and P7(a) stay petitions filed along with
appeals, after affording opportunity of hearing the petitioner, as early
as possible, at any rate, within one month from the date of receipt of a
copy of this judgment.
3. The respondents are directed to keep in abeyance recovery
steps initiated for realisation of amounts covered under Exts.P4 and P5,
pursuant to Ext.P8 notice, till orders are passed by the first respondent
as directed above.
4. The first respondent shall also take effective steps thereafter
for disposal of the appeals at the earliest.
C.K.Abdul Rehim, Judge