IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 12TH OCTOBER 2011 / 20TH ASWINA 1933 WP(C).No. 26812 of 2011(B) ---------------------------------------- PETITIONER(S): ------------------------- PANASONIC INDIA PVT.LTD., 41/3534A, 2ND FLOOR,SAHARA COMPLEX, OLD RAILWAY STATION ROAD, ERNAKULAM, REPRESENTED BY ITS BRANCH MANAGER, PRIYESH KUMAR.S. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.PIN-682 015. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.PIN-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.PIN-682 015. R1 TO R3 BY SR GOVERNMENT PLEADER SMT.SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.26812/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT, FOR THE YEAR 2001-02, DATED 27/03/2010. P2 COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT, FOR THE YEAR 2004-05, DATED 27/03/2010. P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1, DATED 16/03/2011. P4 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2,DATED 08/11/2010. P5 COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT, ALONG WITH EXT.P3, DATED 16/03/2011. P6 COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT, ALONG WITH EXT.P4, DATED 08/11/2010. P7 COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT DATED 20/09/2011 FOR DEMAND UNDER EXT.P1. P8 COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT DATED 20/09/2011 FOR DEMAND UNDER EXT.P2. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26812 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of October, 2011. J U D G M E N T Against Exts. P1 and P2 assessment orders, the petitioner has filed Exts. P3 and P4 appeals along with Exts. P5 and P6 petitions 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. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petitions within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/