Petitioner challenges Exts.P7 to P11 inter-alia contending that as against an order of penalty the petitioner had preferred separate appeals before the 3rd respondent and so far the appellate authority has not passed any order in that matter. According to the petitioner, during the pendency of the said appeal, the assessing officer ought not to have passed any order on Exts.P7 and P8. 2. The appeals pending before the appellate authority as referred to in the writ petition is with reference to an assessment order in relation to the penalty imposed on the petitioner as Exts.P1 and P2. The assessment orders Exts.P7 and P8 are in respect of the assessment year 2010-2011, wherein the authority had determined the taxable turn over. This is an appealable order under Section 55 of the KVAT Act. It is pursuant to Exts.P7 and P8, demand notices have been issued as Exts.P9 and P10 and Ext.P11 is the revenue recovery notice.
3. Heard the learned Government Pleader.
4. Having regard to the aforesaid factual situation, the remedy open to the petitioner is only to file appeal against Exts.P7 and P8 orders. If there is delay in filing the appeals, the petitioner has to file application for condonation of delay. It is for the appellate authority to consider the merits of the appeal and decide whether stay has to be granted in the matter.
5. However, having regard to the fact that the petitioner is now faced with Ext. P11 revenue recovery notice, I am of the view that the same can be kept in abeyance by giving an opportunity to the petitioner to avail of the statutory remedy by filing an appeal against Exts.P7 and P8.
6. In the result, this writ petition is disposed of as under:
Petitioner shall file necessary appeals against Exts.P7 and P8 orders within a period of one month from the date of receipt of a copy of this judgment along with necessary application for stay. The stay petition, if so, filed shall be considered and disposed of within a further period of one month along with the petition to condone delay if any. Until such time Ext.P11 shall be kept in abeyance.
Sd/-
A.M. SHAFFIQUE JUDGE das