IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH DECEMBER 2011 / 16TH AGRAHAYANA 1933 WP(C).No. 32531 of 2011(N) ----------------------------------------- PETITIONER(S): ------------------------ M/S.KAMAKSHI CONSTRUCTIONS, 35/4250, PAZHAYANADAKAVU, THRISSUR- 680 001, REPRESENTED BY ITS MANAGIND PARTNER R. PARAMESWARAN. BY ADV. SRI.T.R.RAJAN RESPONDENT(S): -------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR, PIN- 680 003. 2. THE INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR, PIN- 680 003. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR, PIN- 680 003. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 32531 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF ORDER DATED 24/6/2008 PASSED BY THE FIRST RESPONDENT IN SALES TAX APPEAL NO.KVATA 516/2008 AND 517/2008. EXHIBIT P2 TRUE COPY OF THE LETTER DATED 21/8/2008 OF THE PETITIONER TO THE 2ND RESPONDENT WITHOUT ENCLOSURES. EXHIBIT P3 TRUE COY OF THE ORDER NO.IBA-159/2007-08 DATED 23/5/2011 ISSUED BY THE SECOND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE APPEAL DATED 10/11/2011 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21/11/2011 BEARING NO.A7-3138/11 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6 TRUE COPY OF THE STAY PETITION DATED 22/11/2011 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P7 TRUE COPY OF THE EARLY HEARING APPLICATION DATED 22/11/2011 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32531 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 7th day of December, 2011. J U D G M E N T Against Ext. P3 order, the petitioner has filed Ext. P4 appeal along with Ext. P6 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 1st respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/