IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 18901 of 2011(K) -------------------------- PETITIONER: --------------- SUBAIDA BEEGUM, PROPRIETOR, MUMTHAZ HARDWARES, PADINJATTEKARA.P.O., THEVALAKKARA, KOLLAM-690524. BY ADV. MR. P.B.SAHASRANAMAN MR. T.S.HARIKUMAR MR. K.JAGADEESH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KARUNAGAPPALLY, KOLLAM-690518. 2. THE DEPUTY COMMISSIONER(APPEAL)-II, COMMERCIAL TAXES, KOLLAM-690513. 3. THE KVAT APPELLATE TRIBUNAL THIRUVANANTHAPURAM-695001. 4. THE TAHSILDAR, REVENUE RECOVERY, KARUNAGAPPALLY-690518. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18901 of 2011(K) APPENDIX --------------- PETITIONER'S EXHIBITS ----------------------------------- P1: TRUE PHOTOSTAT COPY OF THE ORDER NO.32020931632/06-07/23-03-2010 ALONG WITH THE DEMAND NOTICE OF THE 1ST RESPONDENT, DATED 23.03.2010. P2: TRUE PHOTOSTAT COPY OF THE ORDER NO.32020931632/23-03-2010 ALONG WITH THE DEMAND NOTICE OF THE 1ST RESPONDENT, DATED 27.3.2010. P3: TRUE PHOTOSTAT COPY OF THE COMMON ORDER OF THE 2ND RESPONDENT IN KVAT(A) 430 AND 431 OF 2010 DATED 25.4.11 P4: TRUE PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL IN RESPECT OF THE YEAR 2006-07, DATED 30-6-2011 FILED BEFORE THE 3RD RESPONDENT. P5: TRUE PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL IN RESPECT OF THE EYAR 2007-2008, DATED 30.6.2011 FILED BEFORE THE 3RD RESPONDENT. P6: TRUE PHOTOSTAT COPY OF THE STAY PETITION DATED 30.6.2011 FILED ALONG WITH EXHIBIT P.4 APPEAL. P7: TRUE PHOTOSTAT COPY OF THE STAY PETITION DATED 30.6.2011 FILED ALONG WITH EXHIBIT P.5 APPEAL. P8: TRUE PHOTCOPY OF THE DEMAND NOTICE ISSUED BY THE 4TH RESPONDENT, DATED 5.3.11 P9: TRUE PHOTOCOPY OF THE NOTICE ISSUED TO PETITIOENR BY THE 4TH RESPONDENT, DATED 29.6.11. RESPPONDENT'S EXHIBITS : NIL RKC //TRUE COPY// PA TO JUDGE S. SIRIJAGAN, J ================== W.P.(C).No. 18901 of 2011 ================== Dated this the 13th day of July, 2011 JUDGMENT Against Exts. P1 & P2 assessment orders under the Kerala Value Added Tax Act, the petitioner filed Exts. P4 & P5 appeals along with Exts.P6 & P7 stay petitions. Petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, the first respondent has initiated recovery proceedings for recovery for the disputed tax, which, according to the petitoner, is unjust and unreasonable. Petitioner, therefore, seeks a direction to the Appellate Tribunal to consider the stay applications and till then, to stay coercive recovery proceedings. 2. This is opposed by the learned Government Pleader. He points out that the petitioner has already suffered one adverse appellate order and this is the second appeal and therefore there is no merit in the applications for stay. 3. I have considered the rival contentions in detail. 4. Al though there is some merit in the contentions of the W.P.(C).No. 18901 of 2011 -: 2 :- leaned Government Pleader, I am inclined to take a lenient view. In any event, when stay petitions are filed the Tribunal has a duty to consider and pass orders on the same expeditiously. Accordingly, this writ petition is disposed of directing the 3rd respondent appellate tribunal to consider and pass orders on Exts. P6 & P7 stay petitions, as expeditiously as possible, at any rate, within 6 weeks from the date of receipt of a copy of this judgment. Till then, coercive recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE. smvd