The petitioner is an assessee under the Kerala Value Added Tax Act. Aggrieved by Ext.P1 order of assessment, the petitioner filed appeal before the First Appellate Authority. The First Appellate Authority, vide Ext.P2 confirmed Ext.P1 order. The petitioner filed Ext.P3 second appeal before the Kerala Value Added Tax Appellate Tribunal along with Ext.P4 petition for stay. The relief sought for in this writ petition is to dispose of Ext.P3 appeal and Ext.P4 stay petition by the Tribunal within a time limit fixed by this Court. 2. Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.
3. Ext.P3 appeal filed by the petitioner against Ext.P2 order passed by the First Appellate Authority is pending consideration before the Tribunal along with Ext.P4 application for stay. Considering the facts and circumstances of the case, there will be a direction to the 2nd respondent Tribunal to consider and pass W.P.C.No.35318 OF 2014 2 appropriate orders on Ext.P4 application for stay with notice to the petitioner, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a certified copy of this judgment.
It is made clear that, any recovery pursuant to Ext.P2 order passed by the First Appellate Authority shall be kept in abeyance till such time.
The writ petition is disposed of.
Sd/-
ANIL. K. NARENDRAN, JUDGE sp