Wp(C)/35696/2010 Of T.g.gopakumar v. Kerala Agricultural Income Tax And Sales

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 30TH NOVEMBER 2010 / 9TH AGRAHAYANA 1932 WP(C).No. 35696 of 2010(J) ---------------------------------------- PETITIONER(S): ------------------------- T.G.GOPAKUMAR,PROPRIETOR,HARITHA TREADS, MINI INDUSTRIAL ESTATE,OLLUR,THRISSUR. BY ADVS. SRI.M.UNNIKRISHNA MENON, SRI.K.M.JAMALUDHEEN. RESPONDENT(S): --------------------------- 1. KERALA AGRICULTURAL INCOME TAX & SALES TAX, APPELLATE TRIBUNAL,ADDITIONAL BENCH, PALAKKAD-678 001. 2. THE COMMERCIAL TAX OFFICER,4TH CIRCLE, THRISSUR DISTRICT-680 609. 3. INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES, IRINJALAKUDA-680121. R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.35696 of 2010 ------------------------------------------- Dated this the 30[th] day of November, 2010 J U D G M E N T---------------------- Against Ext.P1 order of assessment, second appeal filed by the petitioner is pending consideration and disposalbefore the 1[st] respondent, as evidenced from Ext.P3. Thepetitioner had also preferred Ext.P3 application for stay, alongwith the appeal. According to the petitioner, the Tribunal hasnot considered the appeal or the stay petition. But coercivesteps has now been pursued without considering pendency ofthe appeal. Hence the petitioner seeks direction to restrainthe recovery steps, till the disposal of the appeal by the 1[st]respondent. 2.Considering pendency of the matter before thestatutory appellate Tribunal, I am of the view that the writpetition can be disposed of directing that Tribunal to expeditethe matter. 3.Accordingly the writ petition is disposed of directingthe 1[st] respondent Tribunal to consider and pass orders onExt.P3 stay petition, after affording an opportunity of hearingto the petitioner as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of thisjudgment. 4.Till such time orders are passed by the Tribunal asdirected above, recovery of amounts covered under Ext.P1 shallbe kept in abeyance. Till such time orders are passed by the Tribunal as 5.before the 1[st] respondent. The petitioner will produce a copy of this judgment C.K.ABDUL REHIM, JUDGE. okb