IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 18784 of 2011(W) --------------------------------------- PETITIONER: ------------------- C.V.OUSEPH,MATHA AGENCIES,SNDP ROAD, MUVATTUPUZHA,ERNAKULAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER,(KVAT),KERALA VALUE ADDED TAX ACT,DEPARTMENT OF COMMERCIAL TAXES,MUVATTUPUZHA – 686 661. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM, COCHIN-15. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,MUVATTUPUZHA – 686 661. R1 TO R3 GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18784/2011-W: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER PASSED BY R.1. UNDER SEC. 25 (1)DTD. 06/01/2011. EXT.P.2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE R.2. AGAINST EXT.P.1. ORDER DTD. 16/03/2011. EXT.P.3: COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE R.2. DTD. 16/03/2011 WITH EXT.P.3. EXT.P.4: COPY OF THE DEMAND NOTICE ISSUED UNDER R.R. ACT, DTD. 30/06/2011 FOR THE ARREARS AS PER EXT.P.1. ORDER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 18784 OF 2011 ------------------------------------------------- DATED THIS THE 12th DAY OF JULY, 2011 J U D G M E N T Against Ext.P1 assessment order petitioner has filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 stay petition. The petitioner's grievance is that before the appellate authority could consider the matter, Ext.P4 revenue recovery proceedings have been initiated. Petitioner seeks the following reliefs: “(i) Issue a writ of certiorari or any other appropriate writ, or order, quashing Exhibit P1 assessment order passed by the 1st respondent and pursuant to Exhibit P4 Revenue Recovery notice; (ii) issue a writ of mandamus or any other appropriate writ, order or direction, directing the 2nd respondent to consider and pass appropriate orders on Ext.P2 appeal and Ext.P3 Interlocutory Application for stay immediately, in accordance with law.” I have heard learned Government Pleader also. In the facts and circumstances of the case I dispose of the writ petition with the following directions. The 2nd respondent shall consider Ext.P3 application for stay as expeditiously as possible at any rate within one month from the date of receipt of a copy of this judgment. Till appellate W.P.(C) No.18784/2011 -2- authority passes orders on Ext.P3 coercive recovery proceedings for recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge