JUDGMENT

The petitioner, a registered dealer in Margarine and other bakery shortenings, borne on the rolls of the 1st respondent, faced assessment proceedings under Section 25(1) of the KVAT Act for the assessment years 2013-2014. In the statutory appeal pending before the Tribunal, the petitioner also filed a stay petition, which was eventually dismissed through Ext.P5. Assailing Ext.P5, the petitioner has filed this writ petition.

2. On instructions, the learned Government Pleader has submitted that the petitioner has already deposited 35% of the disputed amount. Therefore, there shall be a stay of any coercive steps by the department against the petitioner until the Tribunal decides the second appeal.

3. The petitioner's Counsel has submitted that after the Tribunal's dismissing the stay petition, the department has frozen the bank account by initiating garnishee proceedings. Because the petitioner has already paid 35% of the disputed tax, it is fair that the department defreezes the account, until the disposal of the second appeal.

4. At this juncture, the learned Government Pleader has submitted that the petitioner initially approached this Court on the premise that there had be