IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 28TH NOVEMBER 2011 / 7TH AGRAHAYANA 1933 WP(C).No. 31657 of 2011(F) ---------------------------------------- PETITIONER(S): ------------------------ HDFC BANK LTD., IST FLOOR, SL PAZA, PALARIVATTOM JN, ERNAKULAM, KOCHI - 682 025, REPRESENTED BY ITS CHIEF MANAGER. BY ADVS.SRI.JOSEPH JERARD SAMSON RODRIGUES, SRI.ROVIN RODRIGUES. RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE II, THEVARA, ERNAKULAM, KOCHI - 682 015. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM, KOCHI - 682 030. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31657/2011 F APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF CLARIFICATION NO.C3.23036/08/CT DTD. 19/09/2008. P2(A: COPY OF ASSESSMENT ORDER DTD. 24/02/2010 FOR THE YEAR 2006-2007. P2(B): COPY OF ASSESSMENT ORDER DTD. 30/03/2010 FOR 2007-2008. P2(C): COPY OF ASSESSMENT ORDER DTD. 15/03/2010 FOR 2008-2009. P3: COPY OF JUDGMENT DTD.13/07/10 IN OT APPEAL NO.5 OF 2010. P4(A): COPY OF ORDER DTD. 30/11/2010 FOR THE YEARS 2006-2007. P4(B): COPY OF ORDER DTD. 30/11/2010 FOR THE YEAR 2007-2008. P4(C): COPY OF ORDER DTD. 30/11/2010 FOR THE YEAR 2008-2009. P5(A): COPY OF NOTICE DTD. 11/04/2011 FOR THE YEAR 2007-2008. P5(B): COPY OF NOTICE DTD. 11/04/2011 FOR THE YEAR 2008-2009. P6: COPY OF JUDGMENT DTD. 7/07/2011 IN WPC.NO.14804 OF 2011. P7: COPY OF ORDER DTD. 13/09/2011 OF THE 2ND RESPONDENT. P8: COPY OF LETTER DTD.11/10/2011. P9(A): COPY OF ORDER DTD. 4/10/2011 FOR THE YEAR 2007-2008. P9(B): COPY OF ORDER DTD. 4/10/2011 FOR THE YEAR 2008-2009. P10(A):COPY OF APPLICATION DTD. 15/10/2011 FOR THE YEAR 2007-2008. P10(B):COPY OF APPLICATION DTD. 15/10/2011 FOR THE YEAR 2008-2009. P11(A):COPY OF ORDER DTD. 14/11/2011 OF THE 1ST RESPONDENT FOR THE YEAR 2007-2008. P11(B):COPY OF THE ORDER DTD. 14/11/2011 OF THE 1ST RESPONDENT FOR THE YEAR 2008-2009. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31657 of 2011 ---------------------------------------------- Dated this the 28th day of November, 2011 JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act on the rolls of the 1st respondent. The petitioner is a dealer in gold. The assessing authority re-opened the assessment already made proposing to increase the rate of tax applicable. The petitioner filed appeals against the assessment orders. The matter was remanded to the assessing authority. The assessing authority has now passed revised assessment orders. On the ground that the assessment is contrary to the Supreme Court decision on the subject, the petitioner filed rectification applications, which were dismissed. Although the petitioner challenges the assessment orders and rectification orders, when it was pointed out to the learned counsel for the petitioner that the petitioner should more appropriately challenge the assessment orders in an appeal, the learned counsel for the petitioner seeks time to file appeal and stay of recovery till the W.P.(C)No.31657/10 2 petitioner can file appeals before the appellate authority. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the respondents to keep in abeyance coercive recovery proceedings for recovery of the tax assessed for a period of one month so that the petitioner can file appeals before the appellate authority against the assessment orders and seek interim orders. S. SIRI JAGAN, JUDGE acd W.P.(C)No.31657/10 3