IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 1561 of 2011(U) ------------------------- PETITIONER(S): --------------- M/S. NEW PUSHPA BAKERY, MANNARKKAD, PALAKKAD DISTRICT, REPRESENTED BY C.P.PUSHPARAJ, MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER-1, MANNARKKAD, PALAKKAD DISTRICT-678 582 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ERNAKULAM, REPRESENTED BY ITS SECRETARY- 689 101 3. DEPUTY TAHSILDAR (REVENUE RECOVERY) MANNARKKAD- 678 582 ADV.MR. V.K. SHAMSUDHEEN – GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ----------------------------------- W.P.(C) No.1561 OF 2011 --------------------------------------- Dated this the 18th day of January, 2011 JUDGMENT Aggrieved by Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner filed an appeal before the Assistant Commissioner (Appeals), which was dismissed by Ext.P2 order. Against the same, the petitioner filed Ext.P3 further appeal before the second respondent, Appellate Tribunal along with Ext.P4 stay petition. The petitioner is aggrieved by recovery of tax, pending the stay petition. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The second respondent shall take up and pass orders on Ext.P4 stay petition as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P4 stay petition, further recovery proceedings for recovery of the disputed tax shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd