IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 18850 of 2011(E) -------------------------------------- PETITIONER: ------------------- GIJI MANUEL, PROPRIETRESS, MANUEL HATCHERY AND BREEDING FARM, KANKANKALAM, KOZHIPARA, VADAKARAPTHY VILLAGE, PALAKKAD. BY ADVS. SRI.J.JULIAN XAVIER, SRI.FIROZ K.ROBIN. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, PIN – 682 013. 2. COMMERCIAL TAXES OFFICER, CHITTUR, PALAKKAD, PIN – 678 101. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHITTUR, PALAKKAD, PIN – 678 101. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18850/2011-E: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE COVERING LETTER ADDRESSED TO THE R.2. EXT.P.1.A: COPY OF THE D.D. DTD. 14/09/2010. EXT.P.2: COPY OF THE NOTICE DTD. 22/10/2010 UNDER SECTION 67 (1) OF K.V.A.T. ACT ISSUED BY THE R.2. EXT.P.3: COPY OF THE ORDER DTD. 10/01/2011 ISSUED BY THE R.2. TO THE PETITIONER. EXT.P.4: COPY OF THE APPEAL DTD. 04/02/2011 FILED BY THE PETITIONER BEFORE THE R.1. EXT.P.4.A: COPY OF THE STAY PETITION DTD. 04/02/2011 FILED BY THE PETITIONER BEFORE THE R.1. EXT.P.4.B: COPY OF THE EARLY HEARING PETITION DTD. 04/02/2011 FILED BY THE PETITIONER BEFORE THE R.1. EXT.P.5: COPY OF THE DEMAND DTD. 28/06/2011 ISSUED BY THE R.3. TO THE PETITIONER. EXT.P.5.A: COPY OF THE NOTICE UNDER SECTION 69 (3) OF THE K.V.A.T. ACT ISSUED BY THE R.3. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 18850 OF 2011 ------------------------------------------------- DATED THIS THE 12th DAY OF JULY, 2011 J U D G M E N T Against Ext.P2 assessment order petitioner has filed Ext.P4 appeal before the 1st respondent along with Ext.P4 (a) stay petition. The petitioner's grievance is that before the appellate authority could consider the matter, Ext.P5 revenue recovery proceedings have been initiated. Petitioner seeks the following reliefs: “(i) To call for the records connected with the case leading to Ext.P3, Ext.P5 and Ext.P5 (a) and quash the same by issuing a writ of certiorari. (ii) Alternatively direct the 1st respondent to consider and pass orders on Ext.P4 expeditiously within a time frame fixed by this Hon'ble Court and further direct the 3rd respondent not to proceed further with Ext.P5 and Ext.P5 (a) till a decision is taken in Ext.P4 appeal by the 1st respondent.” I have heard learned Government Pleader also. In the facts and circumstances of the case I dispose of the writ petition with the following directions. The 1st respondent shall consider Ext.P4 (a) application for stay as expeditiously as possible at any rate within one month from the date of receipt of a copy of this judgment. Till the W.P.(C) No.18850/2011 -2- appellate authority disposes of Ext.P4 (a) coercive recovery proceedings for recovery of the tax disputed in the appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge