Kerala High Court
Maggy Sunny vs The Commercial Tax Officer on 23 December, 2010
Author: C.K.Abdul Rehim
Bench: C.K.Abdul Rehim
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 38526 of 2010(M)
1. MAGGY SUNNY, PROPRIETRESS,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE KERALA VALUE ADDED TAX APPELLATE
3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),
For Petitioner :SRI.C.K.THANU PILLAI
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :23/12/2010
O R D E R
C.K.ABDUL REHIM, J.
-------------------------------------------
W.P.(C).No.38526 of 2010
-------------------------------------------
Dated this the 23rd day of December, 2010
J U D G M E N T
----------------------
Aggrieved by Ext.P1 order of assessment, which is revised and modified through Ext.P2 and P3, the petitioner had preferred further appeal, Ext.P4, before the 2nd respondent Tribunal. Ext.P5 is the stay petition filed along with the appeal. Grievance of the petitioner is that, without considering pendency of the appeal and the stay petition, coercive steps of recovery has now been initiated on the basis of Ext.P6 notice. Hence the petitioner seeks direction to dispose of the appeal on an early basis and till then to stay the recovery steps.
2. Considering pendency of the statutory appeal, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3.
The 2nd respondent Tribunal is directed to consider and pass orders on Ext.P5 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.
W.P.(C).38526/10-M -2-
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 pursuant to Ext.P6 notice, shall be kept in abeyance.
5. The petitioner will produce a copy of this judgment before the 2nd respondent Tribunal.
C.K.ABDUL REHIM, JUDGE.
okb