IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH APRIL 2008 / 9TH VAISAKHA 1930 WP(C).No. 13628 of 2008(V) -------------------------- PETITIONER: --------------- PHILOMINA SUSAN JOSEPH, SARAS TRADERS, 27/122, PLOT NO.226, GIRINAGAR, ERNAKULAM. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------------ 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, TRIPUNITHURA. 2. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), O/O.THE DEPUTY COMMISSIONER (AA), ERNAKULAM. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SMT. R. BINDU. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------ W.P.(C)No.13628 OF 2008 ---------------------------------------- Dated this the 29th day of April, 2008 JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax Act. Against Ext.P1 assessment order for the assessment year 2005-06, the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition, on which no orders have been passed by the 3rd respondent yet. The petitioner is now aggrieved by Ext.P4 revenue recovery proceedings issued for coercive recovery of the disputed tax. I have heard the learned Government Pleader also. I am of opinion that before proceeding further pursuant to Ext.P4, the petitioner should be given an opportunity to move the 3rd respondent for stay of the disputed tax. Accordingly the writ petition is disposed of directing the 3rd respondent to pass orders on Ext.P3 stay petition as expeditiously as possible. Till disposal of the same coercive proceedings for recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN, JUDGE Acd