IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 17TH OCTOBER 2011 / 25TH ASWINA 1933 WP(C).No. 27085 of 2011(I) --------------------------------- PETITIONER(S): ------------------- 1. M/S.THRISSUR FASHION JEWELLERY, PANDALAM, REPRESENTED BY ITS MANAGING PARTNER, K.P.VARGHESE. 2. K.P.VARGHESE, A3, ASHOKA APARTMENTS, MARINE DRIVE, ERNAKULAM. 3. SMT.LEELAMMA AUGUSTINE, 4A, SURYAKANTHI APARTMENTS, EYATTIL JUNCTION, ERNAKULAM. BY ADVS. SMT.SIMLA PRABHAKARAN SRI.ARUN ALEX RESPONDENT(S): --------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.2, PATHANAMTHITTA-689 645. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ADOOR-691 523. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 001. 4. THE DEPUTY TAHSILDAR (RR), KANAYANNUR TALUK, ERNAKULAM-682 031. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 27085/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 20.10.2009. P2: COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 20.10.2009. P3: COPY OF THE PROCEEDINGS OF THE SECOND RESPONDENT DATED 18.11.2009. P4: COPY OF THE APPEAL NO.1042/2009 IN FORM NO.29 DATED 9.12.2009 SUBMITTED BY THE PETITIONER'S BEFORE THE 2ND RESPONDENT. P4(A):COPY OF THE STAY PETITION FILED ALONG WITH EXHIBIT P4 APPEAL BY THE PETITIONERS BEFORE THE 2ND RESPONDENT. P5: COPY OF THE FORM NO.1 DEMAND NOTICE NO.E.673/09-10 DATED 16.2.2010 ISSUED BY THE 3RD RESPONDENT AGAINST THE PETITIONERS. P6: COPY OF THE JUDGMENT OF THIS HONOURABLE COURT DATED 5.3.2010 IN WP(C) NO.7130/2010. P7: COPY OF THE REVENUE RECOVERY CERTIFICATE ISSUED BY THE SECOND RESPONDENT BEFORE THE DISTRICT COLLECTOR. P8: COPY OF THE NOTICE ISSUED TO THE PETITIONERS UNDER SECTION 36 OF THE KERALA REVENUE RECOVERY ACT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 27085 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 17th day of October, 2011. J U D G M E N T Against the order of assessment, the petitioners have filed Ext.P4 appeal under the Kerala Value Added Tax Act along with Ext.P4(a) stay petition The petitioners obtained Ext.P6 judgment for consideration of the stay petition. The stay petition was considered and rejected. It is under the above circumstances the petitioners have filed this writ petition seeking the following reliefs: “i. Call for the records in the above case; ii. issue a writ of mandamus or any other appropriate writ, order or direction, commanding respondent no. 3 to consider and dispose of Ext.P4 appeal at the earliest. iii. issue a writ of prohibition or any other appropriate writ, order or direction, restraining respondent no. 4 or person acting on his behalf from enforcing Exts.P7 and P8 coercive steps.” Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P4 appeal as expeditiously as possible. Sd/- S. Siri Jagan, Judge. Tds/