IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 10TH JANUARY 2008 / 20TH POUSHA 1929 WP(C).No. 1276 of 2008(B) ------------------------- PETITIONER: ------------ BATA INDIA LTD., COURT CROSS ROAD, KOZHIKODE-673 032, REPRESENTED BY ITS DEPOT MANAGER, C.P.PANKAJAKSHAN. 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 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 006. 3. INTELLIGENCE OFFICER, SQUAD NO. III, KOZHIKODE-673 006. 4. DEPUTY TAHSILDAR (RR), KOZHIKODE-673 004. BY GOVERNMENT PLEADER, SRI.V.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ======================= W.P.(C) No. 1276 of 2008(B) ======================= Dated this the 10th day of January, 2008 JUDGMENT The petitioner is a dealer as defined under Kerala Value Added Tax Act, 2003. In respect of the assessment for the year 2005-06, proceedings for imposition of penalty has been initiated which resulted in Ext.P1 order. Against the same, the petitioner has filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 stay petition. The grievance of the petitioner in this writ petition is that before the appellate authority could hear and pass orders on the petitioner's stay petition the respondents 3 and 4 have initiated coercive proceedings for recovery of the penalty imposed by Ext.P1 order. The petitioner, therefore, seeks stay of further proceedings for recovery pursuant to Ext.P1, till the stay petition is disposed of by the 2nd respondent. 2. I have heard the learned Government Pleader also. I am of the opinion that before the appellate authority could pass W.P.(C) No. 1276/2008/B -2- orders on the stay petition, it is unjust to recover the penalty by coercive action. In the above circumstances, I dispose of this writ petition with a direction to the 2nd respondent to pass orders on Ext.P3 stay petition, as expeditiously as possible. Till disposal of Ext.P3 stay petition and communication of the order to the petitioner, further recovery proceedings pursuant to P1 order shall be kept in abeyance. S.SIRI JAGAN, JUDGE jp