IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 23409 of 2011(A) ---------------------------------------- PETITIONER(S): ------------------------ M/S.N.V.CHETTIAR, S.M.STREET, CALICUT-673 001, REPRESENTED BY IT'S MANAGING PARTNER MR.V.THYAGARAJAN. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-1. 2. JOINT SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-1. 3. ASSISTANT COMMISSIONER SPECIAL CIRCLE-2, COMMERCIAL TAXES, ERANJIPALAM POST, KOZHIKODE-673 006. 4. TAHASILDAR (RR), COLLECTORATE, CIVIL STATION, CALICUT-673 020. R1 TO R4 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.23409/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE HEARING NOTICE NO.12063/B3/11/TD DATED 11/08/2011 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. P2 COPY OF THE ARGUMENT NOTES SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. P3A COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-2006 DATED 23/7/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P3B COPY OF THE ASSESSMENT ORDERS FOR THE YEAR 2006-2007 DATED 25/7/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P3C COPY OF THE ASSESSMENT ORDERS FOR THE YEAR 2007-2008 ALL DATED 26/7/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P4A COPY OF THE DEMAND NOTICE BASED ON THE P3A ASSESSMENT ORDER FOR THE YEAR 2005-2006 DATED 23/7/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P4B COPY OF THE DEMAND NOTICE BASED ON THE P3B ASSESSMENT ORDER FOR THE YEAR 2006-2007 DATED 25/7/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P4C COPY OF THE DEMAND NOTICE BASED ON THE P3C ASSESSMENT ORDER FOR THE YEAR 2007-2008 DATED 26/7/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P5 COPY OF THE REVENUE RECOVERY NOTICE IN FORM 1 AND FORM 10 BASED ON THE P3 ASSESSMENT ORDER DATED 1/7/2011 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 23409 of 2011 ================== Dated this the 29th day of August, 2011 J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act. The petitioner seeks stay of revenue recovery proceedings for recovery of the tax assessed on the petitioner on the ground that the petition filed by the petitioner before the Government for reduction of the rate of tax is pending. I do not think that that is a ground for staying recovery pursuant to an assessment order, which has become final. If the petitioner ultimately succeeds in getting an order reducing the rate of tax retrospectively, it is for the petitioner to seek appropriate remedies based on the same. Therefore, without prejudice to that right, this writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge