IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 31094 of 2011(J) - ------------------------------------ PETITIONER: ------------------ K.R.SREEKUMAR, AGED 45, S/O.RAMAN NAIR, RAMANILAYAM, TC 55/2313(1) ROYAL GARDENS, VISWAMBHARAN ROAD, PAPPANAMCODE-695 018, MANAGING PARTNER M/S.PURE PETROLEUM PRODUCTS, MALAYINKIL, THIRUVANANTHAPURAM. BY ADV. SRI.C.S.MANU SRI.S.K.PREMRAJ RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM-695 033. 3. THE DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS NEW BLOCK, THIRUVANANTHAPURAM-695 033. 4. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS NEW BLOCK, THIRUVANANTHAPURAM-695 033. 5. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PEROORKADA, THIRUVANANTHAPURAM-695 005. 6. THE INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.1, COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS NEW BLOCK, THIRUVANANTHAPURAM-695 033. R1 TO R6 BY BY GOVERNMENT PLEADER SMT SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SKV WP(C).No. 31094 of 2011(J) ---------------------------------------- APPENDIX PETITIONER'S EXHIBITS P1: COPY OF THE SHOP INSPECTION REPORT DATED 15.05.2010 PREPARED BY THE 6TH RESPONDENT. P2: COPY OF THE RECEIPT DATED15.05.2010 ISSUED BY THE 6TH RESPONDENT TO THE PETITIONER. P3: COPY OF THE PENALTY NOTICE DATED 29.01.2011 IN RESPECT OF FINANCIAL YEAR 2006-07 ISSUED BY THE 6TH REPONDENT TO THE PETITIONER. P3(A): COPY OF THE PENALTY NOTICE DATED 29.01.2011 IN RESPECT OF FINANCIAL YEAR 2007-08 ISSUED BY THE 6TH REPONDENT TO THE PETITIONER. P3(B): COPY OF THE PENALTY NOTICE DATED 29.01.2011 IN RESPECT OF FINANCIAL YEAR 2008-09 ISSUED BY THE 6TH REPONDENT TO THE PETITIONER. P3(C): COPY OF THE PENALTY NOTICE DATED 29.01.2011 IN RESPECT OF FINANCIAL YEAR 2009-10 ISSUED BY THE 6TH REPONDENT TO THE PETITIONER. P3(D): COPY OF THE PENALTY NOTICE DATED29.01.2011 IN RESPECT OF FINANCIAL YEAR 2010-11 ISSUED BY THE 6TH REPONDENT TO THE PETITIONER. P4: COPY OF THE LETTER DATED 10.02.2011 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.1 THIRUVANANTHAPURAM - 33 TO THE PETITIONER. P5: COPY OF THE APPLICATION DATED 26.03.2011 SUBMITTED BY THE PETITIONER TO THE STATE PUBLIC INFORMATION OFFICER, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM P6: COPY OF THE COMPLAINT PETITION DATED 29.03.2011 SUBMITTED BY PETITIONER BEFORE THE 2ND RESPONDENT. P7: COPY OF THE LETTER DATED 28.03.2011 ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT. P8: COPY OF THE ENDORSEMENT OF THE 3RD RESPONDENT MADE ON EXHIBIT P-7 P9: COPY OF THE LETTER DATED 24.05.2011 SUBMITTED BY THE PETITIONER TO THE 6TH RESPONDENT. WP(C).No. 31094 of 2011(J) ---------------------------------------- P10: COPY OF ASSESSMENT ORDER DATED 07.07.2009 ISSUED BY THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, FOR THE ASSESSMENT YEAR 2006-07 . P10(A): COPY OF ASSESSMENT ORDER DATED 07.07.2009 ISSUED BY THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, FOR THE ASSESSMENT YEAR 2007-08. P11: COPY OF THE ORDER DATED 29.06.2011 ISSUED BY THE 6TH RESPONDENT TO THE PETITIONER. P12: COPY OF APPEAL DATED 18.07.2011 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P13: COPY OF STAY PETITION DATED 18.07.2011 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P13(A): COPY OF THE URGENT PETITION DATED 18.07.2011 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P14: COPY OF THE RELEVANT PAGE OF CASH BOOK OF THE PETITIONER SIGNED AND SEALED BY THE ASSESSING DATED 25.10.2011. P14(A): COPY OF THE RELEVANT PAGE OF PURCHASE DETAILS OF THE PETITIONER SIGNED AND SEALED BY THE ASSESSING AUTHORITY DATED 25.10.2011. P14(B): COPY OF THE DETAILS OF RELEVANT PAGE OF SALES LOCAL OF THE SIGNED AND SEALED BY THE ASSESSING AUTHORITY DATED 25.10.2011 P14(C): COPY OF THE RELEVANT PAGE OF JOURNAL OF THE PETITIONER SIGNED AND SEALED BY THE ASSESSING AUTHORITY DATED 25.10.2011 P15: COPY OF NOTICE DATED 26.08.2011 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ PA TO JUDGE SKV S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31094 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 2011 JUDGMENT The petitioner complains of recovery proceedings for disputed penalty while pendency of the appeal against the order of penalty. Along with the appeal, the petitioner has filed Ext.P13 application for stay. The petitioner seeks expeditious disposal of the same. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the 4th respondent to consider and pass orders on Ext.P13 application for stay, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P13, coercive recovery proceedings for recovery of the disputed penalty shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd