IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 17259 of 2011(F) -------------------------- PETITIONER(S): --------------- M/S.LIBERTY OIL MILLS LTD., 8-24O,BEACH HOTEL CAMPUS, SILK STREET, KOZHIKODE, REPRESENTED BY ITS MANAGER, ANWAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, KOZHIKODE-673006. 2. THE KERALA VALU ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, JAJAHAR NAGAR, KOZHIKODE- 673 006. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17259 of 2011(F) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06 DTD.13.9.2010 EXT.P2 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 DTD.13.9.2010 EXT.P3 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DTD.13.9.2010 EXT.P4 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DTD.13.9.2010 EXT.P5 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DTD.13.9.2010 EXT.P6 : COPY OF THE COMMON APPELLATE ORDER DTD.26.2.2011 EXT.P7 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DTD.5.5.2011 EXT.P8 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DTD.5.5.2011 EXT.P9 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DTD.5.5.2011 EXT.P10 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DTD.5.5.2011 EXT.P11 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DTD.5.5.2011 EXT.P12 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DTD.5.5.2011 EXT.P13 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DTD.5.5.2011 EXT.P14 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DTD.5.5.2011 EXT.P15 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DTD.5.5.2011 EXT.P16 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DTD.5.5.2011 EXT.P17 : COPY OF THE DEMAND NOTICE FOR THE YEAR 2005-06 DTD.14.10.2010 WP(C).No. 17259 of 2011(F) EXT.P18 : COPY OF THE DEMAND NOTICE FOR THE YEAR 2006-07 DTD.14.10.2010 EXT.P17 : COPY OF THE DEMAND NOTICE FOR THE YEAR 2007-08 DTD.14.10.2010 EXT.P17 : COPY OF THE DEMAND NOTICE FOR THE YEAR 2008-09 DTD.14.10.2010 EXT.P17 : COPY OF THE DEMAND NOTICE FOR THE YEAR 2009-10 DTD.14.10.2010 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE AB C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17259 of 2011-F ---------------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Against Exts.P1 to P5 assessment orders confirmed through Ext.P6 common appellate order issued by the first appellate authority, the petitioner had preferred further appeals before the 2nd respondent tribunal, as per Exts.P7 to P11. Exts.P12 to P16 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent tribunal. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Exts.P17 to P21 demand notices. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions before the tribunal, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate tribunal. W.P(C) No.17259 of 2011-F 2 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent tribunal to consider and pass orders on Exts.P12 to P16 stay petitions filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent tribunal as directed above, the recovery steps now initiated pursuant to Exts.P17 to P21 demand notices shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent tribunal. C.K.ABDUL REHIM JUDGE ab