IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18195 of 2011(Y) ---------------------------------------- PETITIONER(S): ------------------------ SAFE EXPORTS (P)LTD., 34/139F, N.H.BYE PASS ROAD, EDAPPALLY, KOCHI-24, REPRESENTED BY ITS DIRECTOR MUHAMMED ELIAS ISMAIL. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, VAT SPECIAL CIRCLE (PRODUCE), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY, KOCHI-2. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY, KOCHI-2. R1 TO R3 BY GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18195/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER PASSED BY 1ST RESPONDENT, UNDER SEC.25(1) FOR THE YEAR 2005--06 DATED 31/12/2010. P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER DATED 18/05/2011. P3 COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE 2ND RESPONDENT DATED 16/05/2011. P4 COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT, DATED 08/06/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 18195 OF 2011 ---------------------------------------------- Dated this the 6th day of July, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P3 stay application. But, before the appellate authority could pass orders on Ext.P3 stay application, Ext.P4 revenue recovery notice has been issued to the petitioner. The petitioner is challenging the same. According to the petitioner, it is unjust to enforce the recovery, while the stay petition is still pending. 2. I have heard the learned Government Pleader also. I am also satisfied that it is unjust to enforce the recovery, when the stay petition could not be considered by the appellate authority. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay application, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till W.P.(C)No.18195/11 2 orders are thus passed, coercive recovery proceedings for recovery of the disputed tax including the revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.18195/11 3