IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 17248 of 2011(E) -------------------------- PETITIONER(S): --------------- MONIER ROOFING PVT.LTD., (LAFARGE ROOFING INDIA PVT.LTD.),FEROKE , KOZHIKODE, REP.BY ITS ASSISTANT MANAGER MANOJ KUMAR.P. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------- 1. THE VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-11. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,KOZHIKODE 673 001. 3. ASSISTANT COMMISSIONER-1, SPECIAL CIRCLE-1, COMMERCIAL TAXES, KOZHIKODE 673 001. 4. SALES TAX OFFICER(RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAXES DEPARTMENT,KOZHIKODE-6. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17248 of 2011(E) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER DTD.21.5.2009 BY THE 3RD RESPONDENT IN RESPECT OF THE PERIOD 2005-06. EXT.P2 : COPY OF THE ASSESSMENT ORDER DTD.21.5.2009 BY THE 3RD RESPONDENT IN RESPECT OF THE PERIOD 2006-07. EXT.P3 : COPY OF THE ASSESSMENT ORDER DTD.21.5.2009 BY THE 3RD RESPONDENT IN RESPECT OF THE PERIOD 2007-08. EXT.P4: COPY OF THE ASSESSMENT ORDER DTD.16.7.2009 BY THE 3RD RESPONDENT IN RESPECT OF THE APRIL 2009. EXT.P5: COPY OF THE ORDER DTD.30.9.2010 IN RESPECT OF THE YEAR 2005-06 EXT.P6: COPY OF THE ORDER DTD.30.9.2010 IN RESPECT OF THE YEAR 2006-07 EXT.P7: COPY OF THE ORDER DTD.30.9.2010 IN RESPECT OF THE YEAR 2007-08 EXT.P8: COPY OF THE ORDER DTD.30.9.2010 IN RESPECT OF APRIL 2009. EXT.P9: COPY OF THE APPEAL DTD.6.6.2011 IN RESPECT OF THE YEAR 2005-06 EXT.P10: COPY OF THE APPEAL DTD.6.6.2011 IN RESPECT OF THE YEAR 2006-07 EXT.P11: COPY OF THE APPEAL DTD.6.6.2011 IN RESPECT OF THE YEAR 2007-08 EXT.P12: COPY OF THE APPEAL DTD.6.6.2011 IN RESPECT OF APRIL 2009 EXT.P13: COPY OF THE STAY PETITION DTD.6.6.2011 IN RESPECT OF THE YEAR 2005-06 EXT.P14: COPY OF THE STAY PETITION DTD.6.6.2011 IN RESPECT OF THE YEAR 2006-07 EXT.P15: COPY OF THE STAY PETITION DTD.6.6.2011 IN RESPECT OF THE YEAR 2007-08 EXT.P16: COPY OF THE STAY PETITION DTD.6.6.2011 IN RESPECT OF APRIL 2009 EXT.P17: COPY OF THE REVENUE RECOVERY NOTICE DTD.19.6.2009 FOR THE YEAR 2005-06 EXT.P18: COPY OF THE REVENUE RECOVERY NOTICE DTD.19.6.2009 FOR THE YEAR 2006-07 EXT.P19: COPY OF THE REVENUE RECOVERY NOTICE DTD.19.6.2009 FOR THE YEAR 2007-08 EXT.P20: COPY OF THE REVENUE RECOVERY NOTICE DTD.8.9.2009 FOR APRIL 2009 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17248 of 2011-E ---------------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Assessment finalised against the petitioner with respect to the years 2005-06, 2006-07, 2007-08 and for the month of April 2009, were taken up in appeal. The first appellate authority had confirmed the assessments through Exts.P5 to P8 orders. Aggrieved by such orders, the petitioner had now preferred 2nd appeals before the 1st respondent tribunal, as evidenced from Exts.P9 to P12. Exts.P13 to P16 are the stay petitions filed. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 1st respondent tribunal. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued on issuing Exts.P17 to P20 notices. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions before the tribunal, I am of the view that the writ petition can be disposed of on issuing necessary directions to the said appellate authority. W.P(C) No.17248 of 2011-E 2 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 1st respondent tribunal to consider and pass orders on Ext.P13 to P16 stay petitions filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 1st respondent tribunal as directed above, the recovery steps now initiated pursuant to Exts.P17 to P20 notices shall be kept in abeyance. 5. While passing interim orders, the 1st respondent tribunal shall take note of the fact that the petitioner had already remitted a considerable portion of the amount in dispute. 6. The petitioner will produce a copy of this judgment before the 1st respondent tribunal. C.K.ABDUL REHIM JUDGE ab