IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD JUNE 2011 / 2ND ASHADHA 1933 WP(C).No. 16852 of 2011(F) -------------------------- PETITIONER ------------------- MRS. M.VALSALAKUMARI, PROPRITRIX, M/S. ERNAD ELECTRIC WORKS, KANJIRAMATTOM, THODUPUZHA-685585. BY ADVS. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.C.V.SASI RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT THIRUVANANTHAPURAM-695001. 2. COMMERCIAL TAX OFFICER, 1ST CIRCLE, THODUPUZHA, IDUKKI DIST-685585. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PERUMANUR, ERNAKULAM-682015. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA, IDUKKI DISTRICT-685508. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16852 of 2011(F) ------------------------------------ APPENDIX --------------- PETITIONER'S EXHIBITS --------------------------------------- EXT.P1. COPY OF THE ANNUAL RETURN FOR THE YEAR 2009-10 DT.20.5.2010 EXT.P2. COPY OF MONTHLY RETURN FOR THE MONTH MAY-2010 DATED 18.6.2010 EXT.P3. COPY OF MONTHLY RETURN FOR THE MONTH JUNE-2010 DATED 15.7.2010 EXT.P4. COPY OF MONTHLY RETURN FOR THE MONTH JULY-2010 DATED 21.8.2010 EXT.P5. COPY OF MONTHLY RETURN FOR THE MONTH AUGUST-2010 DATED 20.9.2010 EXT.P6. COPY OF MONTHLY RETURN FOR THE MONTH SEPT.-2010 DATED 20.10.2010 EXT.P7. COPY OF REF. NO.C1 45370/2009 CT DT.18.11.09 OF THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXT.P8. COPY OF ASSESSMENT ORDER FOR 2009-10 DATED 14.03.2011 EXT.P9. COPY OF COMMON ASSESSMENT ORDER FOR 2009-10 THE MONTHS OF MAY 2010 TO SEPTEMBER 2010 DT. 15.03.2011. EXT.P10. APPEAL FILED AGAINST ASSESSMENT FOR THE YEAR 2009-2010 DT.23.04.11. EXT.P11. APPEAL FILED AGAINST ASSESSMENT FOR THE MONTHS MAY TO SEPTEMBER 2010 DT.23.04.2011. EXT.P12. I.A. FOR STAY FILED DT. 23.04.11 AGAINST DEMAND IN ASSESSMENT FOR 2009-10 EXT.P13. I.A. FOR STAY FILED DT. 23.04.11 AGAINST DEMAND IN ASSESSMENT FROM MAY TO SEPTEMBER 2010 EXT.P14. COPY OF THE ORDER IMPOSSING PENALTY DT. 14.03.11 RELATING TO THE YEAR 2009-10 EXT.P15. COPY OF THE ORDER IMPOSSING PENALTY DT. 15.03.11 RELATING TO THE MONTH FRIM MAY 2010 TO SEPTEMBER 2010 EXT.P16. COPY6 OF THE APPEAL FILED AGAINST THE ORDER OF PENALTY FOR THE YEAR 2009-10 ] WP(C).No. 16852 of 2011(F) ------------------------------------ EXT.P17. COPY OF THE APPEAL FILED AGAINST THE ORDER OF PENALTY FOR THE MONTHS MAY 2010 TO SEPT. 2010. EXT.P18. I.A. AGAINST PENALTY IMPOSED FOR THE YEAR 2009-10 FILED ON 23.04.11. EXT.P19. I.A. AGAINST PENALTY IMPOSED FOR THEMONTHS MAY TO SEPTEMBER 2010. EXT.P20. RECOVERY NOTICE DT. 19.05.11 ISSUED BY 4TH RESPONDENT. EXT.P21. AGREEMENT DT.31.12.2010 WITH M/S. SREE ELECTRONICS DEVICES, THRIKKAKARA RESPONDENT'S EXHIBITS : NIL -------------------------------------- / TRUE COPY / P.A. TO JUDGE VK C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16852 of 2011 --------------------------------- Dated this the 2 3rd day of June, 2011 JUDGMENT Against Exts.P8 and P9 orders of assessment and Exts.P14 and P15 orders imposing penalty, the petitioner had filed appeals before the 3rd respondent, as evidenced from Exts.P10, P11, P16 and P17. Along with the appeals, the petitioner had filed stay petitions as evidenced from Exts.P12, P13, P18 and P19. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps for recovery has now been initiated on the basis of Ext.P20 notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the WP(C) .16852/2011 2 3rd respondent to consider and pass orders on Exts.P12,P13, P18 and P19 stay petitions filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of the amounts covered under Exts.P8,P9, P14 and P15, which is now initiated on the basis of Ext.P20 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. 6. Needless to say that the 3rd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .16852/2011 3