IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 29TH JANUARY 2008 / 9TH MAGHA 1929 W.P(C).No. 3412 of 2008(F) -------------------------------- PETITIONER: -------------- M/S. HAVELLS INDIA LTD., COMBARA JUNCTION, TATAPURAM, COCHIN - 682 014, REPRESENTED BY ITS MANAGER ACCOUNTS, SRI. JOB. P.M. BY ADV. SMT.K.LATHA RESPONDENTS: ----------------- 1) STATE OF KERALA, REPREESNTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2) DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 3) INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 3412 OF 2008 F = = = = = = = = = = = = = = = = Dated this the 29th January, 2008 J U D G M E N T The challenge in this writ petition is against Exts. P3 and P3A revenue recovery proceedings initiated against the petitioner. Petitioner was assessed under the KVAT Act and CST Act and Exts. P1 and P1A assessment orders were issued. Against these assessment orders petitioner has filed appeals which are Exts. P2 and P2A. Petitioner has not moved any application for stay before the appellate authority. Thereafter, revenue recovery proceedings has been initiated as per Exts. P3 and P3A. Since there is no order restraining the authorities from enforcing the demand in terms of the orders of assessment, they cannot be found fault with for having initiated the coercive action now complained of by the petitioner. 2. However, having regard to the fact that the appeals, Exts. P2 and P2A are pending consideration of the 2nd respondent, I dispose of this writ petition directing that the 2nd respondent shall consider and pass orders on Exts. P2 and P2A. This shall be done W.P.(C) No. 3412 OF 2008 -2- as expeditiously as possible, at any rate within 6 weeks of production of a copy of this judgment. In the meanwhile further proceedings pursuant to Exts. P3 and P3A will stand deferred on condition that the petitioner remits 50% of the amount demanded. ANTONY DOMINIC JUDGE jan/-