IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 2ND DECEMBER 2011 / 11TH AGRAHAYANA 1933 WP(C).No. 31686 of 2011(I) ---------------------------- PETITIONER(S) : ---------------------- M/S ANCHERY DISTRIBUTORS, KUTTUMUKKU ROAD, P.O.RAMAVARMAPAURAM, THRISSUR, PIN - 680 631. REP.BY ITS PARTNER MR.A.J.JOY BY ADV. SMT.K.LATHA RESPONDENT(S) : ------------------------ 1. THE STATE OF KERALA, REP.BY THE CHIEF SECRETARY TO THE GOVT. OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-1 2. THE JOINT SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-1 3. ASSISTANT COMMISSIONER SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR PIN - 680 631. 4. TAHSILDAR (RR), COLLECTORATE, CIVIL STATION, THRISSUR, PIN - 686 631. 5. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM. R1 TO R5 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMV WPC NO.31686 OF 2011 (I) APPENDIX PETITIONER(S) EXHIBITS : P.1 : COPY OF THE JUDGMENT OF THE HON'BLE SUPREME COURT OF INDIA IN CIVIL APPEAL NO. 7731 OF 2011 (ARISING OUT OF S.L.P.NO.7969 OF 2008) IN ALUVA SUGAR AGENCY VS. STATE OF KERALA DATED 7TH SEPTEMBER 2011. P.2 : COPY OF THE HEARING NOTICE NO.12063/B3/11/TD DTD: 11.08.11 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. P.3 : COPY OF THE ARGUMENT NOTES SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. P.4(A) : COPY OF THE ASSESSMENT ORDER FOR THE YEARS 2008-2009 DTD: 27.08.11 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P.4(B) : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DTD: 31.08.11 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P.5(A) : COPY OF THE DEMAND NOTICE FOR THE YEARS 2008-2009 DTD: 27.08.11 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P.5(B) : COPY OF THE DEMAND NOTICE FOR THE YEAR 2009-2010 BOTH DTD: 31.08.11 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P.6(A) : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE FIFTH RESPONDENT AGAINST THESE P4B ASSESSMENT ORDER. P.6(B) : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE FIFTH RESPONDENT AGAINST THESE P4B ASSESSMENT ORDER. P.7(A) : COPY OF THE STAY PETITIONS FILED BY THE PETITIONER IN THE P6A APPEAL FOR THE YEAR 2008-2009. P.7(B) : COPY OF THE STAY PETITIONS FILED BY THE PETITIONER IN THE P6B APPEAL FOR THE YEAR 2009-2010. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE AMV S.SIRI JAGAN, J. ================== W.P.(C).No. 31686 of 2011 ================== Dated this the 2nd day of December, 2011 J U D G M E N T In Exts.P6A and P6B appeals, the petitioner has filed Exts.P7A and P7B stay petitions. The petitioner seeks expeditious disposal of the same. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the 5th respondent to consider and pass orders on Exts.P7A and P7B stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Exts.P7A and P7B, coercive recovery proceedings shall be kept in abeyance. While considering the stay petitions, the 5th respondent shall specifically advert to Ext.P1 judgment of the Supreme Court on the question of rate of tax of margarine. The 2nd respondent is also directed to pass orders pursuant to Ext.P2 hearing notice, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-