IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 20602 of 2011(A) ---------------------------------- PETITIONER(S): ------------------- P.SOMARAJAN, KAILAS CASHEW EXPORTS, NILA PALANCE, CHEERANKAVU, EZHUKONE,KOLLAM. BY SRI.V.CHITAMBARESH, SENIOR ADVOCATE ADVS. SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU SRI.A.R.NIMOD SRI.C.A.ANOOP SRI.MATHEWS RAJU RESPONDENT(S): --------------------- 1. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, KOLLAM-691 001. 2. THE ASSISTANT COMMISIONER, COMMERCIAL TAXES, SPECIAL CIRLCE, KOTTARAKKARA, KOLLAM - 691 506. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA, KOLLAM - 691 506. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.20602/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ORDER OF ASSESSMENT UNDER VAT DATED 28/03/2011 P2: COPY OF THE ORDER OF ASSESSMENT UNDER VAT DATED 29/03/2011 P3: COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 25/05/2011 P4: COPY OF THE PETITION FOR STAY DATED 25/05/2011 P5: COPY OF THE PETITION FOR EARLY HEARING DATED 25/05/2011 P6: COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 25/05/2011 P7: COPY OF THE PETITION FOR STAY DATED 25/05/2011 P8: COPY OF THE PETITION FOR EARLY HEARING DATED 25/05/2011 P9: COPY OF THE DEMAND NOTICE DATED 08/07/2011. P10: COPY OF THE DEMAND NOTICE DATED 08/07/2011 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20602 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of July, 2011. J U D G M E N T Against Exts. P1 and P2 assessment orders under the Kerala Value Added Tax Act and Kerala General Sales Tax Act, the petitioner has filed Exts. P3 and P6 appeals along with Exts. P4 and P7 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, revenue recovery proceedings have been initiated against the petitioner. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent-appellate authority to consider and pass orders on Exts. P4 and P7 stay petitions 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 Exts. P4 and P7, further coercive proceedings for recovery of tax disputed in Exts.P3 and P6 appeals shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/