IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 19TH AUGUST 2008 / 28TH SRAVANA 1930 WP(C).No. 24269 of 2008(L) ---------------------------------------------- PETITIONER: ------------------ M/S. KOKAD PHARMACEUTICAL LABORATORIES LTD., MALLIKASSERY.P.O., POOVARANY, PALA, KOTTAYAM DISTRICT REPRESENTED BY ITS MANAGING DIRECTOR, MATHEW KOKKAD. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, PONKUNNAM. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOLLAM. 3. THE DEPUTY TAHASILDAR (R.R) KANJIRAPPILLY. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 24269 OF 2008 L -------------------------------------- Dated this the 19th August, 2008 JUDGMENT Petitioner has filed Second Appeals against the assessment orders for the years 2000 - 2001, 2002 - 2003, 2003 - 2004 and 2004 - 2005 before the second respondent Appellate Tribunal. Petitioner has also filed Ext.P4 series of stay petitions in respect of the assessment orders for the years 2000 - 2001, 2002 - 2003 & 2003 - 2004. In the meantime, petitioner is faced with recovery proceedings as far as the assessment orders for the years 2002 - 2003, 2003 - 2004 and 2004 - 2005. As far as the assessment for 2004 - 2005 is concerned, it is under Section 17 (d) of the KGST Act. Under Section 17(d), the petitioner has to pay the entire amount. But, as far as other years are concerned, petitioner has filed stay petitions. I have heard the learned Government Pleader also. The Writ Petition is disposed of directing the second respondent Appellate Tribunal to consider and take a decision on Ext.P4 series of stay petitions in WPC. 24269/08 L 2 accordance with law, within a period of three weeks from the date of receipt of a copy of this Judgment. The recovery proceedings pursuant to Exts.P5 and P5 (a) in relation to the assessment years 2002-2003 and 2003 - 2004 will be kept in abeyance till a decision is taken on Ext.P4 series stay petitions. Petitioner will produce a copy of this Judgment before the second respondent Appellate Tribunal as soon as it is made available to it. Sd/= K. M. JOSEPH, JUDGE kbk. // True copy// PS to Judge