Petitioner is a dealer registered under the Kerala Value Added Tax Act, 2003 on the rolls of the first respondent - Commercial Tax Officer, Payyannur. It is the case of the petitioner that the first respondent as per Ext.P1 order has re- fixed the quantum of the compounded tax for the year 2011-2012 under Section 25 of the Act and creating an arbitrary demand of tax ₹4,20,141/-, Cess ₹4,201/- and interest ₹92,431/-. The petitioner has preferred Ext.P2 statutory appeal and Ext.P3 stay petition impugning Ext.P1 order before the 2nd respondent - Deputy Commissioner (Appeals), Commercial Taxes, Kozhikode, who is the statutory appellate authority. It is averred by the petitioner that the 3rd respondent - Inspecting Asst. Commissioner has issued Ext.P4 demand notice under the Revenue Recovery Act for the recovery of the balance demand outstanding as per Ext.P1. Accordingly, the petitioner has filed this Writ Petition seeking the following reliefs :- W.P.(C). No.11791 of 2014 -: 2 :-
“(i) issue a writ of mandamus or other appropriate writ or orders directing the 2nd respondent to consider and dispose of Ext.P2 appeal at the earliest;
(ii) issue a writ of prohibition or other appropriate writ or orders restraining the 3rd respondent or any person acting on his behalf from enforcing the demand as per Ext.P1 order and Ext.P4 demand notice;
(iii) issue such other writ, order, or direction, which this Hon'ble Court deems fit and necessary in the interest of justice.”
2. Heard the learned counsel appearing for the petitioner, Sri.S.Anil Kumar and the learned Government Pleader.
3. In the facts and circumstances of this case, it is ordered that the 2nd respondent - Deputy Commissioner (Appeals), Commercial Taxes, Kozhikode, who is the statutory appellate authority shall consider and pass orders on Ext.P3 stay petition within a period of three weeks from the date of receipt of a copy of this judgment. Until orders are passed on Ext.P3, the impugned demand as per Ext.P1 will be kept in abeyance.
With the above observations and directions, this Writ Petition stands finally disposed of.
//True Copy// P.A. To Judge Sd/- ALEXANDER THOMAS, JUDGE.
Jvt