IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 32336 of 2011(N) ------------------------------------------ PETITIONER(S): ------------------------- MS.SREE GURUVAYOORAPPAN AGENCIES, SHANAVAS SHOPPING COMPLEX, KARAKKAD, GURUVAYOOR, BY M.P.DIVAKARAN, MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATHAN, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): --------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, PANKAJ BUILDING, THRISSUR-680 004. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX, OPP.SHIPYARD, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXSES, MINI CIVIL STATION, IRINJALAKKUDA, THRISSUR-680 125. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32336/2011 N APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: PHOTOCOPY OF ASSESSMENT ORDER FOR 2007/08 DT.29/12/2010. EXHIBIT P2: PHOTOCOPY OF ORDER IN KVAT NOS.474/11 DT.3/8/2011. EXHIBIT P3: PHOTOCOPY OF SECOND APPEAL FILED AGAINST EXT.P1 ORDER. EXHIBIT P4: PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P4 APPEAL. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32336 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 6th day of December, 2011. J U D G M E N T Against Ext.P2 order dismissing the appeal against Ext. P1 assessment order, the petitioner has filed Ext. P3 second appeal along with Ext. P4 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. The learned Government Pleader opposes the prayer. 2. After hearing both sides, I dispose of this writ petition with a direction to the 2nd respondent to consider the stay petition within three weeks from the date of receipt of a copy of this judgment. Sd/- S. Siri Jagan, Judge. Tds/