IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 13TH SEPTEMBER 2011 / 22ND BHADRA 1933 WP(C).No. 24732 of 2011(N) --------------------------------------- PETITIONER(S): ----------------------- M/S.VALLUVANAD FERTILIZER CO., VELIYAD, MANNANUR, VANNIYAMKULAM, OTTAPALAM, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, K. KRISHNAKUMAR. BY ADV. SRI.N.MURALEEDHARAN NAIR, SRI.R. MURALIDHARAN. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, PALAKKAD - 678 001. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 015. 3. TAHSILDAR (TALUK OFFICE), OTTAPALAM - 679 521. R1 TO R3 BY GOVT. PLEADER MR.SHAMSUDDIN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 24732 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2005-06 DATED 31.10.2007 (KVAT). EXT.P2 TRUE COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2005-06 DATED 14.12.2007 (CST). EXT.P3 TRUE COPY OF THE APPELLATE ORDER PASSED BY DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, FOR THE YEAR 2005-06 DATED 27.06.2011 (KVAT). EXT.P4 TRUE COPY OF THE APPELLATE ORDER PASSED BY DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, FOR THE YEAR 2005-06 DATED 27.06.2011 (CST). EXT.P5 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 27.08.2011 (KVAT). EXT.P6 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 27.08.2011 (CST). EXT.P7 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 27.08.2011 (KVAT). EXT.P8 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 27.08.2011 (CST). EXT.P9 TRUE COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT FOR THE YEAR 2005-06 DATED 04.02.2011. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs P.R.RAMACHANDRA MENON, J -------------------------------------------------- W.P.(C)No.24732 of 2011 -------------------------------------------------- DATED THIS THE 13th DAY OF SEPTEMBER, 2011 J U D G M E N T Challenging Exhibits P1 and P2 orders imposing penalty in respect of the assessment years concerned both under the Kerala Value Added Tax Act and Central Sales Tax Act, the petitioner preferred statutory appeals before the first appellate authority which culminated in Exhibits P3 and P4 declining interference. In the said circumstances, the petitioner has filed Exhibits P5 and P6 appeals before the 2nd respondent along with Exhibits P7 and P8 petitions for stay which are pending consideration. It is without regard to the said proceedings, Exhibit P9 notice was issued by the 3rd respondent demanding payment, which is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Exhibits P7 and P8 petitions for stay as expeditiously as possible, at any rate, within one month from the date of receipt of a copy W.P.(C)No. 24732/11 -2- of this judgment. It is made clear that till such time, proceedings pursuant to Exhibits P9 shall be kept in abeyance. The Writ Petition is disposed of as above. Sd/-( P.R.RAMACHANDRA MENON, JUDGE) dsn