IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 18005 of 2011(A) ---------------------------------------- PETITIONER(S): ------------------------- MINI KUNJAPPAN , PROPRIETOR, M/S. MARIA MARBLES, THODUPUZHA KUNDUKULAM HOUSE, PARAPPUR P.O, THRISSUR.650 552 BY ADV. SRI.BOBBY JOHN RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, THODUPUZHA .PIN- 685 584. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KANNUR CAMP AT ERNAKULAM, PIN -682 011. 3. THE TAHSILDAR (REVENUE RECOVERY) THRISSUR, PIN- 680 020. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18005/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE APPELLATE ORDER DATED 19/06/2010 PASSED BY THE SECOND RESPONDENT FOR THE YEAR 2007-08. P2 COPY OF THE APPELLATE ORDER DATED 19/06/2010 PASSED BY THE SECOND RESPONDENT FOR THE YEAR 2008-09. P3 COPY OF THE NOTICE DATED 04/05/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR THE YEAR 2007-08. P4 COPY OF THE NOTICE DATED 04/05/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR THE YEAR 2008-09. P5 COPY OF THE REPRESENTATION DATED 29/06/2011 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18005 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of July, 2011. J U D G M E N T For the assessment years 2007-08 and 2008-09, the petitioner's returns under the Kerala Value Added Tax Act were rejected and best judgment assessments were passed. Against the same, the petitioner filed a first appeal before the 2nd respondent, which is partly allowed. The petitioner wanted to file a second appeal before the Tribunal. But, before she could do so, she was laid up and after recovery, she found that the records of the case were missing. Therefore, the petitioner applied for copies of original assessment orders by Ext. P5 application. The petitioner's grievance is that in the meanwhile, by Exts. P3 and P4, the 3rd respondent has initiated proceedings for recovery of the disputed tax with interest. The petitioner seeks the following reliefs: “(i) to issue a writ in the nature of mandamus or any other appropriate writ or order, directing the first respondent to issue copies of the original assessment orders for the years 2007-08 and 2008-09 to the petitioner expeditiously within a time limit fixed by this Hon'ble Court. (ii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the first and third respondents to keep in abeyance all further recovery steps against the petitioner pursuant to Ext. P3 and Ext. P4 notices for a period of two months.” I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of the writ petition with the following directions: W.P(C) No. 18005 of 2011 -: 2 :- The 1st respondent shall issue copies of the original assessment orders pursuant to Ext. P5 application within one month. It would be open to the 1st respondent to endorse therein that the original was supplied to the petitioner earlier and that this is a second copy issued to the petitioner to enable the petitioner to file appeal against the appellate order. I direct that further coercive recovery proceedings pursuant to Exts. P3 and P4 shall be kept in abeyance for 2 weeks, provided the petitioner pays 50% of the tax, without interest, within one month. Sd/- S. Siri Jagan, Judge. Tds/