IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18325 of 2011(M) ---------------------------------------- PETITIONER(S): ------------------------- TRAVANCORE PIPES (P) LTD., VARANDARAPPALLY, THRISSUR REPRESENTED BY ITS DIRECTOR, K.P.PETER. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKKUDA, MINI CIVIL STATION, IRINJALAKUDA.PIN-687 848 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.682 015 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, MUKUNDAPURAM.PIN-687 842 R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18325/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE ISSUED UNDER S.49(2) OF THE RR ACT DATED 26/05/2011. P2 COPY OF THE REVENUE RECOVERY CERTIFICATE ISSUED BY THE 1ST RESPONDENT DATED 27/04/2007. P3 COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT DATED 17/01/2007 FOR THE YEAR 1997-1998 UNDER SEC.17(3). P4 -DO- -DO- 1998-1999 P5 -DO- -DO- 1999-2000 P6 -DO- -DO- 2000-2001 P7 COPY OF THE APPEAL FILED AGAINST EXT.P-3 DATED 20/06/2011 P8 -DO- -DO- EXT.P-4. P9 -DO- -DO- EXT.P-5. P10 -DO- -DO- EXT.P-6. P11 COPY OF THE STAY PETITION DATED 20/06/2011 FILED FOR 97-98 P12 -DO- -DO- 1998-1999 P13 -DO- -DO- 1999-2000 P14 -DO- -DO- 2000-2001 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.18325 OF 2011 ---------------------------------------------- Dated this the 6th day of July, 2011 JUDGMENT Against Exts.P3 to P6 assessment orders under the Kerala General Sales Tax Act, the petitioner has filed Exts.P7 to P10 appeals along with Exts.P11 to P14 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could pass orders on the stay petitions, revenue recovery proceedings have been initiated for recovery of the disputed tax. The petitioner submits that it is unjust to enforce the recovery before the appellate authority could consider and pass orders on the stay petitions. 2. I have heard the learned Government Pleader also. I am of opinion that while the stay petitions are pending, it is unjust to enforce the recovery of the disputed tax. Accordingly, this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P11 to P14 stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till W.P.(C)No.18325/11 2 orders are passed on Exts.P11 to P14 stay petitions, recovery proceedings including revenue recovery proceedings shall kept in abeyance. The stay would be operative only for the tax disputed in Exts.P7 to P10 appeals. In respect of other amounts for which recovery proceedings are initiated, the same can be continued. S. SIRI JAGAN, JUDGE acd W.P.(C)No.18325/11 3