The petitioner filed an appeal against Exts.P2 to P6 orders before the Deputy Commissioner(Appeals). The petitioner approached this Court being aggrieved by Ext.P1 prohibitory order freezing his account to the extent of recovery of `2,33,437/-. The case of the petitioner that the Deputy Commissioner (Appeals) cannot hear the matter and has not received the necessary administrative direction from the Commissioner of Commercial Taxes to transfer the files to the concerned Deputy Commissioners. The petitioner submitted that the appeal has been numbered as KVATA 1096/14, 1097/14, 1098/14, 1099/14 and 1100/14 along with stay petitions before the Deputy Commissioner(Appeals), Ernakulam. 2. Heard the learned counsel for the petitioner and the learned Government Pleader.
In view of the fact that the appeals have been ordered to be numbered, there shall be a direction to the Deputy Commissioner (Appeals), Ernakulam to take up the stay petitions as expeditiously as possible not later than three weeks from today. In the meanwhile, the petitioner will be permitted to operate the account W.P.(C) No.12285 of 2014 2 except to the extent of withdrawing `2,33,437/- from the Canara Bank, Palarivattom the addressee of Ext.P1 notice.
Sd/-
A.MUHAMED MUSTAQUE, JUDGE ln