IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 9TH MAY 2008 / 19TH VAISAKHA 1930 WP(C).No. 13908 of 2008(E) -------------------------- PETITIONER: ------------ M/S.AUTOCOP (INDIA) PVT. LTD., 32/1101 A. SHRUTHI CHATANGAT ROAD, PALARIVATTOM, COCHIN REPRESENTED BY ITS ACCOUNTANT MRS.SHEELA MENON. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY G.P.SRI.V. TEK CHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N. RAVINDRAN, J. --------------------------------------------------------------- W.P.(C).NO.13908 OF 2008-E -------------------------------------------------------------- Dated this the 9th day of May, 2008. JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, has filed Ext.P2 series appeals before the 2nd respondent challenging Ext.P1 series assessment orders. While the appeals were pending, proceedings were initiated under the Kerala Revenue Recovery Act, 1968 for realisation of the tax assessed under Ext.P1 series assessment orders. The petitioner thereafter filed Ext.P4 series stay petitions seeking stay of realisation of the tax assessed. The petitioner has in this original petition challenged the revenue recovery proceedings initiated for realisation of tax pending the appeals. When the writ petition came up for admission, the learned counsel appearing for the petitioner submitted that the writ petition may be disposed of with a direction to the 2nd respondent to take up Ext.P4 series stay petitions and to pass orders thereon after affording the petitioner an opportunity of being heard. The learned counsel also prayed that till such time, the revenue recovery proceedings initiated against the petitioner may be kept in abeyance. WPC.NO.13908/08 . 2 2. I have heard the learned Government Pleader appearing for the respondents as well. Having regard to the submissions made at the bar and the facts and circumstances of the case, I am of the opinion that interests of justice would be served by directing the 2nd respondent to consider and pass orders on Ext.P4 series stay petitions after affording the petitioner a reasonable opportunity of being heard. Orders on the stay petitions shall be passed within two weeks from the date of receipt of a copy of this judgment. Till such time, the revenue recovery proceedings initiated against the petitioner for realisation of the tax assessed under Ext.P1 series assessment orders shall stand deferred. P.N. RAVINDRAN, JUDGE. cl WPC.NO.13908/08 . 3