It is the issuance of Ext.P4 recovery notice, pending consideration of Ext.P2 appeal filed by the petitioner against Ext.P1 order passed under Section 67 of the Kerala Value Added Tax Act (for short 'the Act'), that constrained the petitioner to file the captioned petition. Ext.P1 is a penalty order passed by the first respondent under Section 67 of the Act. It is feeling aggrieved by the same that Ext.P2 appeal with Ext.P3 petition for staying the operation and implementation of Ext.P1 was filed before the second respondent.
2. Heard the learned counsel for the petitioner and the learned Government Pleader. Evidently, Ext.P2 appeal W.P.(C) No.12328 of 2014 :2:
preferred against Ext.P1, is pending. It is during this pendency, Ext.P4 recovery notice was issued. Having heard the learned counsel for the petitioner and the learned Government Pleader, I am inclined to dispose of the Writ Petition with a direction to the competent authority to consider Ext.P2 appeal as expeditiously as possible and in accordance with law, at any rate, within a period of one month from the date of the receipt of a copy of this judgment. Ordered accordingly. In case there is any chance of consideration of the appeal getting delayed, the second respondent shall take Ext.P3 stay petition and pass appropriate orders within the above stipulated time. Till such consideration, all further proceedings pursuant to Ext.P4 shall be kept in abeyance.
dl/ Sd/ C.T.RAVIKUMAR, (JUDGE) // TRUE COPY //