IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 4TH OCTOBER 2011 / 12TH ASWINA 1933 WP(C).No. 26491 of 2011(J) -------------------------- PETITIONER: ----------------- N.SELVARAJ, S/O.NARAYANA PANICKER, AGED 49, PROPRIETOR M/S.PANIKER'S PRODUCTS, 22/372/1, JANAKI NIVAS, KAIRALI GARDENS, THIRUNNELLAI, VENNAKKARA, PALAKKAD. BY ADV. SRI.K.R.VINOD RESPONDENT: -------------------- THE INSPECTING COMMISSIONER, COMMERCIAL TAXES, PALAKKAD 678 001. BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26491 of 2011(J) ---------------------------------------- APPENDIX --------------- PETITIONER(S) EXHIBITS ------------------------------------- EXHIBIT P1- A COPY OF THE DEMAND NOTICE DATED 21.4.2008 ISSUED BY THE RESPONDENT. EXHIBIT P2- A COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER HEREIN BEFORE THE DEPUTY COMMISSIONER (APPEAL), ERNAKULAM. EXHIBIT P3- A COPY OF THE NOTICE DATED 22.8.2011 ISSUED BY THE RESPONDENT. RESPONDENTS' EXHIBITS : NIL --------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26491 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of October, 2011. J U D G M E N T Against the assessment under the Kerala Value Added Tax Act for the year 2005-06, which was numbered as KVAT 1619/2008, the petitioner moved for stay. While hearing the stay petition, the Deputy Commissioner (Appeals) heard the appeal itself on 22.8.2011, but, no orders have been passed yet. The petitioner's grievance in this writ petition is that in the meantime, revenue recovery proceedings have been initiated for recovery of an amount of Rs. 1,51,784/- as arrears of tax due. The petitioner submits that since the Deputy Commissioner (Appeals) has already heard the appeal, it is only appropriate that further proceedings are kept in abeyance until orders are passed in the appeal. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The Deputy Commissioner (Appeals), Ernakulam, shall pass orders on KVAT 1619/2008 as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are so passed, further coercive recovery proceedings shall be kept in abeyance on condition that the petitioner pays 50% of Rs. 1,51,784/- within two weeks. Sd/- S. Siri Jagan, Judge. Tds/