IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 18044 of 2011(E) --------------------------------------- PETITIONER(S): ----------------------- BHARAT PETROLEUM CORPORATION LIMITED ERNAKULAM, REP. BY ITS MANAGER (FINANCE)- MRS.N. LAKSHMI. BY ADV. SRI.V.V.ASOKAN, SRI.K.I.MAYANKUTTY MATHER, SRI.R.JAIKRISHNA. RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM-682 015. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, ERNAKULAM-682 024. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 18044 of 2011(E) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT (AY-2004-05 (KGST). EXT.P1(a): COPY OF THE RECTIFICATION ORDER PASSED BY THE 1ST RESPONDENT (AY-2004-05 (KGST)). EXT.P2: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT (AY-2004-05 (CST)). EXT.P2(a): COPY OF THE RECTIFICATION ORDER PASSED BY THE 1ST RESPONDENT (AY-2004-05 (CST)). EXT.P3: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-04-05 (KGST)). EXT.P3(a): COPY OF THE STAY APPLICATION BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-04-05 (KGST)). EXT.P4: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-04-05 (CST)). EXT.P4(a): COPY OF THE STAY APPLICATION BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-04-05 (CST)). EXT.P5: COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT (AY-2004-05 (KGST)). EXT.P6: COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT (AY 2004-05 (CST)). RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 18044 of 2011 ================== Dated this the 5th day of July, 2011 J U D G M E N T Against Exts.P1 to P2 orders passed by the assessing authority, the petitioner filed Exts.P3 and P4 appeals along with Exts.P3(a) and P4(a) stay applications. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, by Exts.P5 and P6, revenue recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay applications are still undisposed of. 2. I have heard the learned Government Pleader also. 3. I am also of opinion that it is unjust to enforce recovery proceedings without first disposing of the stay applications. Accordingly, the 2nd respondent is directed to consider and pass orders on Exts.P3(a) and P4(a) stay applications filed by the petitioner, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are so passed, further coercive proceedings initiated including revenue recovery proceedings shall be kept in abeyance. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2