IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH FEBRUARY 2008 / 9TH PHALGUNA 1929 WP(C).No. 6943 of 2008(B) ------------------------- PETITIONER: ------------ M/S.BPL TELECOM PVT.LTD., P.B.NO.50, SYSTEM HOUSE, PALAKKAD-678 007, REPRESENTED BY ITS COMPANY SECRETARY, MR.D.KRISHNAN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ASSMT) III, SPECIAL CIRCLE, PALAKKAD, PIN CODE-678 001. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM, KOCHI-682 015. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, PALAKKAD, PIN CODE-678 001. 4. INSPECTING ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, PALAKKAD, PIN CODE-678 001. 5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXATION), SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY G.P. SHRI.TEC CHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P.(C).No. 6943 of 2008 ================== Dated this the 28th day of February, 2008 J U D G M E N T The petitioner has been assessed to sale tax under the Kerala General Sales Tax Act and Central Sales Tax Act by Exts.P1 to P4 assessment orders. Against the same, the petitioner has filed Exts.P5 to P8 along with Exts.P9 to P12 stay petitions. The petitioner has also filed Exts.P13 to P16 revision petitions along with Exts.P17 to P20 stay petitions. The petitioner's grievance in this writ petition is that before the petitioner could move the appellate authority for stay of recovery of the disputed tax, by Exts.P21 to P24, revenue recovery proceedings have been initiated. According to the petitioner, it is unjust to initiate coercive recovery proceedings while the stay petitions are pending. The petitioner, therefore, seeks stay of recovery of the disputed tax pending disposal of the appeals. 2. I have heard the learned Government Pleader also. 3. I am of opinion that the petitioner should get a breathing time to move the appellate authority for stay of w.p.c.6943/08 2 recovery of the disputed tax. In the above circumstances, this writ petition is disposed of with the following direction: The 2nd respondent shall consider and dispose of Exts.P9 to P12 stay petitions as expeditiously as possible. Likewise, the 3rd respondent shall also dispose of Exts.P17 to P20 stay petitions expeditiously. Till disposal of the stay petitions, further coercive proceedings for recovery of the disputed amounts shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge