IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND JANUARY 2008 / 12TH POUSHA 1929 WP(C).No. 210 of 2008(Y) ------------------------ PETITIONER: ------------ MR.P.ARJUNA REDIAR, PROPRIETOR, GOOD MORNING ENTERPRISES CCSB ROAD, ALAPPUZHA 688 011. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIT ASSESSMENT, ALAPPUZHA 688013. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS) KOLLAM 691 012. 3. DEPUTY TAHSILDAR (RR), ALAPPUZHA 688 013. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXATION), SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY GOVERNMENT PLEADER, SRI.A.J.VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ======================= W.P.(C) No.210 of 2008(Y) ======================= Dated this the 2nd day of January, 2008 JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax in the year 2005-2006 and three months of 2006. Exts.P1 and P2 are the assessment orders. Against the same, the petitioner has filed Exts.P3 and P4 appeals alongwith Exts. P5 and P6 stay petition. However, in the meanwhile the respondents 1 and 3 has initiated coercive recovery proceedings by Exts.P7 and P8. Petitioner submits that the coercive action initiated by respondents 1 and 3 before the petitioner moved the stay petition, is unjust and unreasonable. The counsel for the petitioner pressed that further coercive proceedings may be kept in abeyance, till orders are passed on the stay petition. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I direct the 2nd respondent to consider and pass appropriate orders on Exts.P5 and P6 stay petitions, as expeditiously as possible. Till orders are W.P.(C) No.210/2008(Y) -2- passed, further proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance. The writ petition is disposed of as above. S.SIRI JAGAN, JUDGE jp