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2011 DIGILAW 753 (KER)

SUBAIDA BEEGUM v. COMMERCIAL TAX OFFICER

2011-07-13

S.SIRI JAGAN

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JUDGMENT Against Exts. P1 & P2 assessment orders under the Kerala Value Added Tax Act, the petitioner filed Exts. P4 & P5 appeals along with Exts. P6 & P7 stay petitions. Petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, the first respondent has initiated recovery proceedings for recovery for the disputed tax, which, according to the petitioner, is unjust and unreasonable. Petitioner, therefore, seeks a direction to the Appellate Tribunal to consider the stay applications and till then, to stay coercive recovery proceedings. This is opposed by the learned Government Pleader. He points out that the petitioner has already suffered one adverse appellate order and this is the second appeal and therefore there is no merit in the applications for stay. I have considered the rival contentions in detail. Al though there is some merit in the contentions of the leaned Government Pleader, I am inclined to take a lenient view. In any event, when stay petitions are filed the Tribunal has a duty to consider and pass orders on the same expeditiously. Accordingly, this writ petition is disposed of directing the 3rd respondent appellate tribunal to consider and pass orders on Exts. P6 & P7 stay petitions, as expeditiously as possible, at any rate, within 6 weeks from the date of receipt of a copy of this judgment. Till then, coercive recovery proceedings shall be kept in abeyance.