Petitioner is a registered firm under the Kerala Value Added Tax Act, 2003. Pursuant to penalty proceedings initiated against the petitioner, Ext.P1 order of penalty was imposed. Against this, petitioner filed Ext.P2 appeal and Ext.P3 stay petition before the 3rd respondent. It is submitted that while the appeal and stay petition are pending consideration before the 3rd respondent, the 4th respondent has initiated revenue recovery steps vide Ext.P4 notice. Petitioner impugns the revenue recovery proceedings initiated at this stage. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader.
3. Considering the facts and circumstances of the case, I direct the 3rd respondent to consider and pass orders on Ext.P3 stay petition after hearing the petitioner within a period of two months from the date of receipt of a copy of this judgment. Needless to say, coercive steps pursuant to Ext.P4 notice and all proceedings pursuant to Ext.P1 order shall be kept in abeyance till such time as orders are W.P.(C).No.12096/2014 2 passed by the 3rd respondent on Ext.P3 stay petition and communicated to the petitioner.
With the above direction, the writ petition is disposed of.
A.K.JAYASANKARAN NAMBIAR JUDGE prp