Wp(C)/35697/2010 Of Mahima Rubtech (Pvt) Ltd 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. 35697 of 2010(J) ------------------------------------- PETITIONER: ------------------- MAHIMA RUBTECH PRIVATE LIMITED, POST KATTOOR,THRISSUR DISTRICT. BY ADVS. SRI.M.UNNIKRISHNA MENON, SRI.K.M.JAMALUDHEEN. RESPONDENTS: ------------------------ 1. KERALA AGRL.INCOME TAX & SALES TAX, APPELLATE TRIBUNAL,ADDITIONAL BENCH, PALAKKAD-678 001. 2. THE SALES TAX OFFICER,IRINJALAKUDA, THRISSUR DISTRICT-680 609. 3. INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES,IRINJALAKUDA-680 121. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDIN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- ------------------------------------------- Dated this the 30[th] day of November, 2010 J U D G M E N T---------------------- Against Ext.P1 order of the first appellateauthority, the petitioner had preferred second appeal beforethe 1[st] respondent Tribunal, as evidenced from Ext.P2.Ext.P3 is the stay petition filed along with the appeal. It issubmitted that the appeal and stay petition are pendingconsideration and disposal before the Tribunal. Grievance ofthe petitioner is that, coercive steps of recovery has nowbeen initiated pursuant to Ext.P4 notice issued by therespondents to the Bank, prohibiting operation of theaccount held by the petitioner. Hence the petitioner seeksdirection to restrain the recovery steps, pending disposal ofthe appeal. 2.Considering the fact that statutory appeal ispending before the 1[st] respondent Tribunal, I am of the viewthat the matter can be disposed of directing the Tribunal totake expeditious steps. W.P.(C).35697/10-J 3.In the result the writ petition is disposed of directingthe 1[st] respondent to consider and pass orders on Ext.P3 staypetition filed along with the appeal, after affording anopportunity of hearing to the petitioner, as early as possible, atany rate within a period of six weeks from the date of receipt of acopy of this judgment. 4.Till such time orders are passed by the 1[st] respondentrecovery of amount in dispute shall be kept in abeyance and allfurther proceedings pursuant to Ext.P4 notice shall be recalled. 5.Petitioner will produce a copy of this judgment beforethe 1[st] respondent. C.K.ABDUL REHIM, JUDGE. okb