By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941 WP(C).No.19107 of 2019 PETITIONER/S: THE SREEKRISHNAPURAM SERVICE CO-OPERATIVE BANK LTD.NO.F1213, SREEKRISHNAPURAM.P.O., PALAKKAD-679513, REPRESENTED BY ITS SECRETARY, ULLAS KUMAR.C., AGED 38, S/O.JANARDHANAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the ordersof assessment in Ext.P1 made under Section 25(1) of the KVAT Act.The petitioner has filed the appeal with a stay petition in Ext.P3.The petitioner prays for appropriate direction to the appellateauthority to consider and dispose of Ext.P3 expeditiously. 2.The case of petitioner is that either the mere filing ofappeal or mere pendency of appeal does not amount to grantingstay by the appellate authority. The delay in considering anddisposing of Ext.P3 results in the assessing officer taking steps forrecovering the tax amount which is under challenge in Ext.P2. Theassessing officer, if is successful in his effort the statutory appealwould become either academic or ineffective. It is furthercontended by the petitioner that in the manner the law providesfor protecting the interest of appellant pending appeal, the orderon stay petition is passed expeditiously. Hence the writ petition. 3.Perused Exts. P1, P2 and P3. Prima facie I am satisfied WP(C).No.19107 of 2019 that a case is made out for issuing necessary directions to 2[nd]respondent to dispose of the stay petition in Ext.P3. Having regard to the limited prayer and the groundsreferred to above, this Court is satisfied that the writ petition canbe disposed of by this order: (a)The appellate authority/ 2[nd] respondent considers anddisposes of Ext.P3 application as early as possible, preferablywithin two months from the date of receipt of copy of thisjudgment. (b)The respondents are directed not to take coercive steps orrecover the amounts determined in the orders under appeal forten weeks from today. Sd/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 23.12.2015. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 22.1.2016. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORTHE YEAR 2013-14 DATED 22.01.2016. EXHIBIT P4 COPY OF COMMUNICATION ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14 DATED 9.5.2019.