IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH APRIL 2008 / 9TH VAISAKHA 1930 WP(C).No. 13831 of 2008(V) -------------------------- PETITIONER: ------------ M/S.FOCUS INNOVATIONS P.LTD, EDAPALLY, REP.BY ITS EXECUTIVE DIRECTOR, TONY RAPHAEL. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER II, KAVATER CIRCLE I, KALAMASSERY. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 015. 3. THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES ERNAKULAM-682 030. BY GOVT. PLEADER SRI. K.J. MOHAMMED ANZAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 13831 of 2008 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 29th April, 2008. J U D G M E N T Proceedings for imposition of penalty has been initiated against the petitioner under the Kerala Value Added Tax Act, which resulted in Ext. P1 order imposing penalty for delayed submission of return and payment of tax. Against the same, the petitioner filed Ext. P2 appeal along with Ext. P3 stay petition. The petitioner is now aggrieved by Ext. P4 demand notice dated 24-4-2008. The petitioner's contention is that it is unjust to initiate coercive proceedings for recovery of the penalty while the stay petition is still pending. 2. I have heard the learned Government Pleader also. 3. After hearing both sides, I am satisfied that the petitioner should be given an opportunity to have his stay petition considered on merits before coercive proceedings for recovery of the disputed penalty can be taken. Accordingly, I direct the 2nd respondent to consider and pass orders on Ext. P3 stay petition as expeditiously as possible. Till orders are passed as directed above, further coercive proceedings for recovery of the disputed penalty under Ext. P1 shall be kept in abeyance. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/ [True copy] P.S to Judge.