IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 16TH JUNE 2011 / 26TH JYAISHTA 1933 WP(C).No. 16179 of 2011(V) ---------------------------------- PETITIONER(S): ------------------- MAYA PRINTERS, 31/156B, MAYA COMPLEX, MAIN ROAD, NEAR MARANKULANGARA TEMPLE, EROOR - 682 306 REP. BY ITS MANAGING PARTNER - P.S.PRASAD. BY ADVS. SRI.V.V.ASOKAN SRI.R.JAIKRISHNA RESPONDENT(S): -------------------- 1. COMMERCIAL TAX OFFICER, IST CIRCLE, TRIPUNITHURA - 682 303. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682 030. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 16179/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER FOR THE AY 2006-2007. P1(a):COPY OF THE PENALTY ORDER FOR THE AY 2006-2007 (UNDER SECTION 67) P2: COPY OF THE ASSESSMENT ORDER FOR THE AY 2007-2008. P2(a):COPY OF THE PENALTY ORDER FOR THE AY 2007-2008 (UNDER SECTION 67). P3: COPY OF THE ASSESSMENT ORDER FOR THE AY 2008-2009. P3(a):COPY OF THE PENALTY ORDER FOR THE AY 2008-2009 (UNDER SECTION 67). P4: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2006-2007. P4(a):COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2006-2007. P5: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2006-2007 (PENALTY) P5(a):COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2006-2007 (PENALTY). P6: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2007-2008. P6(a):COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2007-2008 P7: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2007-2008 (PENALTY). P7(a):COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2007-2008 (PENALTY). P8: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2008-2009. svs .............2/-.... ...2... WPC. NO.16179/2011 P8(a):COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2007-2008 P9: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2008-2009 (PENALTY). P9(a):COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2008-2009 (PENALTY) P10: COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT (2006-2007 KVAT) P11: COPY OF TRE REVENUE RECOVERY NOTICE ISSUE DBY THE 3RD RESPONDENT (2006-2007) (PENALTY) RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.16179 of 2011-V ---------------------------------------- Dated this the 16th day of June, 2011. J U D G M E N T Against Exts.P1, P2 and P3 orders of assessment and Exts.P1(a), P2(a) and P3(a) penalty orders, the petitioner had preferred statutory appeals before the 2nd respondent, as per Exts.P4, P5, P6, P7, P8 and P9. Exts.P4(a), P5(a), P6 (a), P7(a), P8(a) and P9(a) are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Exts.P10 and P11 notices. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. W.P(C) No.16179 of 2011-V 2 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on the stay petitions filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, the recovery steps now initiated pursuant to Exts.P10 and P11, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab