IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 16TH SEPTEMBER 2011 / 25TH BHADRA 1933 WP(C).No. 24755 of 2011(T) -------------------------- PETITIONER(S): --------------- M/S.WARRIERS HOSPITAL AND PANCHAKARMA CENTRE, VELANCHIRA, PUTHIYAVILA.P.O., KAYAMKULAM-690 531, REPRESENTED BY ITS ASSISTANT GENERAL MANAGER (FINANCE), SHRI.BOBBY JOSE. BY ADV. SRI.E.K.NANDAKUMAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SRI.KURYAN THOMAS RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ASRAMAM, KOLLAM-691 001. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES(ASSMT), SPECIAL CIRCLE, ALAPPUZHA-688 001. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHENGANNOOR-689 121. SR GP SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24755 of 2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1- TRUE COPY OF THE CST ASSESSMENT ORDER FOR THE YEAR 2006-07 DATED 02.05.2011 PASSED BY THE ERD RESPONDENT TO THE PETITIONER. EXHIBIT P2- TRUE COPY OF THE APPEAL DATED 14.07.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3- TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION TAX DATED 14.07.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4- TRUE COPY OF THE NOTICE DATED 03.09.2011 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. (TRUE COPY) P.A. TO JUDGE K.SURENDRA MOHAN, J ....................................................... W.P.(C).24755/2011 .............................................. Dated this the 16th day of September, 2011 JUDGMENT 1.Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. Petitioner has been assessed to tax under the CST Act for the year 2006-07. Petitioner has challenged the said assessment by filing Ext.P2 appeal before the second respondent. Along with Ext.P2 appeal, Ext.P3 application for stay has also been filed. However, no orders have been passed either on the appeal or on the stay petition, till date. 2.The complaint of the petitioner is that while so, recovery proceedings have been initiated against him, as evidenced by Ext.P4 notice of Revenue Recovery issued to him. Petitioner challenges the action of the respondents in initiating proceedings for recovery of the tax assessed, even when an appeal against the assessment is pending. 3.Heard the learned Government Pleader as well. W.P.(C).24755/11 2 4.In the facts and circumstances of the case, I am of the view that the recovery proceedings are liable to be stayed pending final disposal of Ext.P3 stay petition. 5.The writ petition is accordingly disposed of staying all further proceedings based on or pursuant to Ext.P4 for recovery of the tax assessed from the petitioner with respect to Ext.P1 assessment, until final orders are passed on Ext.P3 application for stay. K.SURENDRA MOHAN, Judge mrcs