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. 18777 of 2011(V) ---------------------------------- PETITIONER(S): ------------------- M/S. MINAR ALLOYA & FERGINGS (P) LTD. KANJIKODE, PALAKKAD, REP.BY MOHAMMED SHAFI MANAGING DIRECTOR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------- 1. ASST.COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 2. DEPUTY COMMISSIONER, (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 013. 3. THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES, PALAKKAD - 678 001. BY 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: svs W.P.(C). NO. 18777/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER ISSUED BY THE COMMERCIAL TAX OFFICER (ON DEPUTATION), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD P2: COPY OF ORDER ISSUED BY THE KERALA AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, PALAKKAD IN T.A.NO.16/09. P3: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. P4: COPY OF APPEAL FILED BY THE 2ND RESPONDENT. P5: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P6: COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 18777 OF 2011 ------------------------------------------------- DATED THIS THE 12th DAY OF JULY, 2011 J U D G M E N T Against Ext.P3 assessment order the petitioner has filed Ext.P4 appeal before the 2nd respondent along with Ext.P5 stay petition. Petitioner's grievance in this writ petition is that before the appellate authority could consider the stay petition Ext.P6 revenue recovery proceedings have been initiated for recovery of the disputed tax, which is unjust and unreasonable. 2. I have heard learned Learned Government Pleader also. I am satisfied that the revenue recovery proceedings before the appellate authority had a chance to consider Ext.P5 is unjust. Accordingly this writ petition is disposed of with a direction to the 2nd respondent to pass orders on Ext.P5 stay petition as expeditiously as possible at any rate within one month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P5 the recovery proceedings for recovery of the tax disputed in Ext.P4 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge