IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 WP(C).No. 9764 of 2008(K) ------------------------------------- PETITIONER: ------------------- M/S.SPINEYS MARGIN FREE MARKET, RAMANCHIRA, TIRUVALLA, REPRESENTED BY ITS MANAGING PARTNER, PHILIP CHERIYAN. 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. COMMERCIAL TAX OFFICER, (AA), OFFICE OF THE ASST. COMMISSIONER (AA), COMMERCIAL TAXES, PATHANAMTHITTA-689 645. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOLLAM-691 012. 3. TAHASILDAR (RR), THIRUVALLA-689 101. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVERNMENT PLEADER SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI,J. ------------------------- W.P ( C) No. 9764 of 2008 -------------------------- Dated this the 25th March, 2008 J U D G M E N T The petitioner, a dealer registered under the Kerala Value Added Tax Act, was assessed for the assessment year 2005-2006, as per Exhibit P1 order. Exhibit P2 appeal has been preferred before the appellate authority - the 2nd respondent along with Exhibit P3 application for stay. It seems to have been preferred on 6.11.2007. Petitioner submits that orders are yet to be passed on Exhibits P2 and P3. In the meanwhile Exhibit P4 notice under the Revenue Recovery Act has been issued and hence the writ petition. 2. I heard the learned counsel for the petitioner and learned Government Pleader. In the result, the writ petition is disposed of directing the 2nd respondent to pass orders on Exhibit P3 application for stay, within a period of four weeks from the date of receipt of a copy of this judgment. Enforcement of Exhibit P3 shall stand stayed for a period of six weeks from today and, thereafter, be W.P ( C) No. 9764 of 2008 2 subject to the orders to be passed on the stay petition in the manner aforementioned. Petitioner shall produce a copy of this judgment before the Appellate Authority on or before 2.4.2008. (V.GIRI, JUDGE) ma W.P ( C) No. 9764 of 2008 2 K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007 W.P ( C) No. 9764 of 2008 2 Common issues are raised for consideration in all these writ petitions. Reference is made to the facts in Writ Petition No.4562/2008 for the sake of convenience.