IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32836 of 2011(D) ---------------------------------------- PETITIONER(S): ----------------------- M/S.EVER GREEN FRAGRANCES, NOOLPUZHA, SULTHAN BATHERY, WAYANAD, REPRESENTED BY ITS PARTER K.C. ALAVI. BY ADV. SRI.A.V.MURALIDHARAN, SRI.C.AJITH KUMAR. RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM-691 001. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 001. 4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KOZHIKODE-673 001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 32836 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 23/03/2011 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-2003. EXT.P2 COPY OF THE ASSESSMENT ORDER DATED 23/03/2011 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-2004 GST. EXT.P3 COPY OF THE ASSESSMENT ORDER DATED 23/03/2011 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-2004 UNDER CST. EXT.P4 COPY OF THE ASSESSMENT ORDER DATED 23/03/2011 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-2005. EXT.P5 COPY OF THE APPEAL MEMORANDUM DATED 18/04/2011 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2002-2003. EXT.P6 COPY OF THE APPEAL MEMORANDUM DATED 18/04/2011 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2003-2004 UNDER GST. EXT.P7 COPY OF THE APPEAL MEMORANDUM DATED 18/04/2011 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2004-2005. EXT.P8 COPY OF THE APPEAL MEMORANDUM DATED 18/04/2011 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2003-2004 UNDER CST. EXT.P9 COPY OF THE PETITION FOR STAY DATED 18/04/2011 FILED ALONG WITH EXT.P5 APPEAL. EXT.P10 COPY OF THE PETITION FOR STAY DATED 18/04/2011 FILED ALONG WITH EXT.P6 APPEAL. EXT.P11 COPY OF THE PETITION FOR STAY DATED 18/04/2011 FILED ALONG WITH EXT.P7 APPEAL. EXT.P12 COPY OF THE PETITION FOR STAY DATED 18/04/2011 FILED ALONG WITH EXT.P8 APPEAL. EXT.P13 COPY OF THE PETITION DATED 18/04/2011 FILED BY THE PETITIONER TO HEAR EXT.P5 APPEAL. EXT.P14 COPY OF THE PETITION DATED 18/04/2011 FILED BY THE PETITIONER TO HEAR EXT.P6 APPEAL. WP(C).No. 32836 of 2011(D) EXT.P15 COPY OF THE PETITION DATED 18/04/2011 FILED BY THE PETITIONER TO HEAR EXT.P7 APPEAL. EXT.P16 COPY OF THE PETITION DATED 18/04/2011 FILED BY THE PETITIONER TO HEAR EXT.P8 APPEAL. EXT.P17 COPY OF THE REVENUE RECOVERY NOTICE DATED 27/09/2011 ISSUED BY THE 4TH RESPONDENT FOR RECOVERING THE TAX DUE UNDER EXT.P1. EXT.P18 COPY OF THE REVENUE RECOVERY NOTICE DATED 27/09/2011 ISSUED BY THE 4TH RESPONDENT FOR RECOVERING THE TAX DUE UNDER EXT.P2. EXT.P19 COPY OF THE REVENUE RECOVERY NOTICE DATED 27/09/2011 ISSUED BY THE 4TH RESPONDENT FOR RECOVERING THE TAX DUE UNDER EXT.P3. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32836 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT Against Exts.P1 to P4 assessment orders, the petitioner has filed Exts.P5 to P8 appeals along with Exts.P9 to P12 stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are pending, revenue recovery proceedings have been initiated by the 4th respondent to recover the tax disputed in the appeals. 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 3rd respondent appellate authority to consider and pass orders on Exts.P9 to P12 stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Exts.P9 to P12 stay petitions, coercive recovery of the tax disputed in Exts.P5 to P8 appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd