IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD SEPTEMBER 2011 / 1ST ASWINA 1933 WP(C).No. 25184 of 2011(W) -------------------------- PETITIONER(S): --------------- MS.EXCEL TIMBERS PVT.LTD., PETTA, FEROKE, CALICUT, BY MANAGING DIRECTOR, V.MAMMU. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE-673 006. 2. THE INTELLIGENCE OFFICER, RAPID ACTION, DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE-673 006. 3. THE DEPUTY COMMISSIONER [APPEALS], DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE-673 006. 4. SALES TAX OFFICER [RECOVERY], OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, SALES TAX COMPLEX, JAWAHAR NAGAR COLONY, ERANHIPALAM, KOZHIKODE-673 006. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 25184/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1. PHOTOCOPY OF ORDER IMPOSING PENALTY FOR 2009.10 DT.21.01.11. EXT.P2. PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 ORDER BEFORE THE THIRD RESPONDENT. EXT.P3. PHOTOCOPY OF STAY PETITIONER FILED IN APPEAL BEFORE THE THIRD RESPONDENT. EXT.P4. PHOTOCOPY OF ORDER IMPOSING PENALTY DT.05.05.2011. EXT.P5. PHOTOCOPY OF APPEAL FILED AGAINST EXT.P4 ORDER BEFORE THE THIRD RESPONDENT. EXT.P6. PHOTOCOPY OF STAY PETITION FILED IN APPEAL BEFORE THE THIRD RESPONDENT. EXT.P7. PHOTOCOPY OF HEARING NOTICE ISSUED BY THIRD RESPONDENT RE: HEARING OF EXT.P5 APPEAL. EXT.P8. PHOTOCOPY OF RR NOTICE ISSUED BY THE FOURTH RESPONDENT IN RELATION TO EXT.P1 ORDER. EXT.P9. PHOTOCOPY OF RR NOTICE ISSUED BY THE FOURTH RESPONDENT IN RELATION OF EXT.P4 ORDER. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 25184 of 2011 ================== Dated this the 23rd day of September, 2011 J U D G M E N T Against Ext.P1 order imposing penalty on the petitioner under the Kerala General Sales Tax Act, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. Against Ext.P4 order imposing penalty, the petitioner has filed Ext.P5 appeal along with Ext.P6 stay petition. The petitioner submits that Ext.P5 appeal has already been heard on 28.7.2011 and no orders have been passed yet. In the meanwhile, in respect of both, revenue recovery proceedings have been initiated. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “A. Issue a Writ of Certiorari quashing the originals of Exts.P8 and P9 notices issued by the Fourth Respondent. B. Alternatively, issue a writ of Mandamus, directing the Third Respondent to consider and pass orders on Ext.P2 appeal and Ext.P3 stay petition. C. Issue a writ of Mandamus, directing the Third Respondent to pass orders on Ext.P5 appeal which has already been heard on 28.07.2011.” 2. Having heard the learned Government Pleader also, I dispose of this writ petition with the following directions: The 3rd respondent shall consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders w.p.c.25184/11 2 are passed on Ext.P3 stay petition, coercive recovery proceedings for recovery of the penalty disputed in Ext.P2 shall be kept in abeyance. The 3rd respondent is directed to pass orders on Ext.P5 appeal, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Coercive recovery proceedings for recovery of the penalty disputed in Ext.P5 appeal shall be kept in abeyance till orders are thus passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge