IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 17TH MAY 2011 / 27TH VAISAKHA 1933 WP(C).No. 13633 of 2011(D) -------------------------- PETITIONER(S): --------------- M/S.YOGESH TRADING COMPANY, KOTTACHERY, KANHANGAD, KASARGOD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, YOGESH PRABHU. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 005. 2. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM-695 010. 3. THE SPECIAL DEPUTY TAHSILDAR (RR), HOSDURG - 678 046. BY G.P.SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ---------------------------- W.P.(C)No.13633 of 2011 ---------------------------- Dated 17th May, 2011 JUDGMENT The petitioner is an assessee under the Kerala General Sales Tax Act on the files of the first respondent. In respect of the assessment years 1998-1999 to 2002-2003, as per Exts.P1 to P5, penalties have been imposed on the petitioner. Aggrieved by the same, appeals have been moved as per Exts.P7 to P11. Along with the said appeals the petitioner has also moved Exts.P12 to P16 petitions to stay the operation and implementation of Exts.P1 to P5. Pending orders on Exts.P12 to P16 stay petitions and also on Exts.P17 to P11 appeals recovery proceedings have been initiated against the petitioner for realisation of the tax demanded. It is in the said circumstances that this writ petition has been filed. 2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader. 3. Considering the fact that Exts.P7 to P11 appeals have been preferred against Exts.P1 to P5 and Exts.P12 to P16 stay petitions have been moved in the said appeals and the appellate authority is yet to pass orders thereon, I am inclined to dispose of this writ petition as hereunder:- WP(C).No.13633/2011 2 The appellate authority shall take up Exts.P12 to P16 stay petitions moved by the petitioner respectively in Exts.P7 to P11 appeals and pass orders thereon expeditiously, at any rate, within a period of one month. Till disposal of Exts.P12 to P16 stay petitions revenue recovery proceedings initiated for the purpose of recovery of the tax demanded shall be kept in abeyance. Sd/- C.T.RAVIKUMAR Judge TKS // true copy // P.S. to Judge