The petitioner is a dealer, registered under the Kerala Value Added Tax Act, on the rolls of the 1st respondent. Challenging Exhibit P1 order of assessment for the year 2012-13, the petitioner filed Exhibit P2 appeal before the 2nd respondent. Exhibit P2 appeal was accompanied by Exhibit P3 application for condonation of delay and Exhibit P4 petition for stay. Now the grievance of the petitioner is that during the pendency of Exhibits P2 to P4, the 3rd respondent issued Exhibit P5 demand notice, threatening coercive steps. It is in such circumstances, the petitioner has filed this Writ Petition before this Court, seeking various reliefs. 2. Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.
3. It is a fact that against Exhibit P1 assessment order the petitioner has filed Exhibit P2 appeal accompanied by Exhibit P3 delay condonation petition and Exhibit P4 stay petition. The The said appeal along with the interlocutory applications are still W.P.(C).No.35439/14 -2-
pending consideration before the 2nd respondent. It was during the pendency of the appeal and the interlocutory applications, recovery proceedings have been initiated against the petitioner, based on Exhibit P5 demand notice issued by the 3rd respondent.
In the facts and circumstances of the case, this Writ Petition is disposed of directing the 2nd respondent to consider and pass appropriate orders on Exhibit P3 delay condonation petition and Exhibit P4 stay petition, as expeditiously as possible, at any rate within a period of three weeks from the date of receipt of a certified copy of this judgment, with notice to the petitioner. It is made clear that till such time, all recovery proceedings pursuant to Exhibit P5 shall be kept in abeyance. The petitioner shall produce a certified copy of this judgment before the 2nd respondent for compliance.
dsn Sd/-
ANIL K.NARENDRAN, JUDGE