IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH NOVEMBER 2011 / 8TH AGRAHAYANA 1933 WP(C).No. 30497 of 2011(J) --------------------------------------- PETITIONER(S): ----------------------- THANKACHAN,PROPRIETOR, M/S.ANJALY POULTRY FARM, THODUPUZHA. BY ADV. SRI.K.SRIKUMAR, SRI.K.MANOJ CHANDRAN, SRI.P.R.AJITHKUMAR. RESPONDENT(S): --------------------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT KATTAPPANA-685 508. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOTTAYAM-686 001. 3. DEPUTY TAHSILDAR (REVENUE RECOVERY), MUVATTUPUZHA-686 661. 4. THE VILLAGE OFFICER, MANJALLOOR, IDUKKI DISTRICT-685 603. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 30497 of 2011(J) APPENDIX PETITIONER'S EXHIBITS: EXT-P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1998-99 DATED 31-01-2004. EXT-PIA: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1999-2000 DATED 31-01-2004. EXT-P2: TRUE COPY OF THE APPELLATE ORDER DT.16-07-2008. EXT-P3: TRUE COPY OF THE ORDER DATED 20-04-2010 IN T.A.NOS.11/2009 & 12/2009. EXT-P4: TRUE COPY OF THE NOTICE DATED 27-09-2011. EXT-P4A: TRUE COPY OF THE NOTICE U/S.34 OF THE REVENUE RECOVERY ACT DATED 27-09-2011. EXT-P5: TRUE COPY FO THE SEIZURE MAHASAR DATED 15-10-2011. EXT-P5A: TRUE COPY OF THE REQUEST LETTER DATED 15-10-2011. EXT-P6: TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 1998-99 DATED 22/11/2011. EXT-P6A: COPY OF THE STAY PETITION FILED FOR THE YEAR 1999-2000 DATED 22/11/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 30497 of 2011 ================== Dated this the 29th day of November, 2011 J U D G M E N T Against orders of assessment under the Kerala General Sales Tax Act for the years 1998-99 and 1999-2000, the petitioner filed STA Nos.4453/2005 and 4454/2005 before the 2nd respondent. The 2nd respondent dismissed those appeals. The petitioner challenged the same in appeals before the Sales Tax Appellate Tribunal and the appellate authority set aside the orders of the 2nd respondent and remanded STA Nos.4453/2005 and 4454/2005 for fresh consideration in accordance with law. Those appeals are still pending. In the meanwhile, revenue recovery proceedings have been initiated against the petitioner for recovery of the tax disputed in the said appeals. The petitioner's vehicle has been attached and seized. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “1] To call for the records leading to Ext.P4, P4(A), P5 & P5(A) notices and quash the same by issuing a writ of certiorari or any other appropriate writ or direction. 2] To restrain the respondents from continuing with the revenue recovery proceedings pursuant to Ext.P1 assessment orders.” Subsequent to the filing of this writ petition, the petitioner has filed Exts.P6 and P6A stay petitions before the 2nd respondent. The petitioner seeks stay of recovery pending disposal of the appeals. w.p.c.30497/11 - : 2 :- 2. I have heard the learned Government Pleader also. 3. I am of opinion that, in the facts and circumstances of the case, it is only appropriate that the 2nd respondent considers and passes orders on Exts.P6 and P6A stay petitions expeditiously. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Exts.P6 and P6A stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till the disposal of the stay petitions, further coercive action for recovery of the tax disputed in the appeals shall be kept in abeyance. The vehicle of the petitioner attached pursuant to recovery proceedings shall be released to the petitioner or dealt with in accordance with the orders to be passed on Exts.P6 and P6A as directed above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge