IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH FEBRUARY 2008 / 17TH MAGHA 1929 WP(C).No. 4433 of 2008(C) ------------------------- PETITIONER: ------------ AL-SHADDAI CORPORATION TC-3/155557 (4) IST FLOOR, M.G.COLLEGE HOSTEL ROAD KESAVADASAPURAM, PATTOM P.O.,THIRUVANANTHAPURAM 695 004 REPRESENTED BY ITS PROPRIETRIX ELIZABETH JOHN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT) C/O. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AA) THIRUVANANTHAPRAM 695 033. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS) THIRUVANANTHAPURAM 695 035. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES THIRUVANANTHAPURAM 695 033. 4. THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) GOVERNMENT OF KERALA SECRETARIAT,THIRUVANANTHAPURAM 695 001. BY GOVERNMENT PLEADERS SRI. A.J. VARGHESE & SRI. TEK CHAND (SPL)TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------ W.P.(C)No.4433 OF 2008 ---------------------------------------- Dated this the 6th day of February, 2008 JUDGMENT The assessment for the assessment year 2005-2006 of the petitioner under the Kerala Value Added Tax has been completed by Ext.P1 assessment order. Aggrieved by the same, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance is that before the petitioner could move the 2nd respondent for stay of recovery of the disputed tax, by Ext.P4 notice, the respondents have initiated proceedings for coercive recovery of the disputed tax. The petitioner therefore challenges Ext.P4 notice. 2. I have heard the learned Government pleader also. Since an assessee has a right to move the Appellate Authority for stay of recovery of disputed tax, I am of opinion that before the petitioner gets an opportunity to move the Appellate Authority, the demand for the disputed tax could not have been enforced. 3. Accordingly this writ petition is disposed of with the following directions: W.P.(c) No.4433/08 2 The 2nd respondent shall take up Ext.P3 stay petition and pass appropriate orders thereon as expeditiously as possible. Till orders are passed, further proceedings for coercive recovery of the disputed tax as per Ext.P2 including Ext.P4 shall be kept in abeyance. S. SIRI JAGAN, JUDGE Acd W.P.(c) No.4433/08 3