IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 10TH MAY 2011 / 20TH VAISAKHA 1933 WP(C).No. 13099 of 2011(J) -------------------------- PETITIONER(S): --------------- M/S.MEERA ENGINEERS & ERECTORS, MOOZHORE,KOTTAYAM(DIST),PIN-686503,REPRESENTED BY PROPRIETOR SRI.P.J.JAMES. BY ADV. SRI.C.A.SADASIVAN RESPONDENT(S): --------------- 1. STATE OF KERALA,REPRESENTED BY SECRETARY (TAXES),GOVT.SECRETARIATE,THIRUVANANTHAPURAM, PIN-695001. 2. DY.COMMISSIONER(APPEALS),COMMERCIAL TAXES,ERNAKULAM-682015. 3. COMMERCIAL TAX OFFICER(W.C),KOTTAYAM, PIN-686503. 4. DY.TAHSILDAR(RR),KANAYANNUR TALUK, ERNAKULAM,PIN-682011. SPECIAL GOVERNMENT PLEADER ADV.SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T. RAVIKUMAR, J. -------------------------------------------- W.P.(C). NO. 13099 OF 2011 -------------------------------------------- Dated this the 10th day of May, 2011 JUDGMENT The petitioner is a works Contractor registered under the Kerala Value Added Tax Act, 2003 (for short 'the Act'). Feeling aggrieved by Exts.P1 to P3 revised assessment orders, the petitioner has preferred Exts.P4 to P6 appeals respectively. Exts.P7 to P9 are the stay petitions moved respectively in the said appeals. Pending the said appeals and the say petitions, the 4th respondent has issued Exts.P10 to P12 recovery notices at the instance of the assessing authority. It is in the said circumstances that this Writ Petition has been filed. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader. Admittedly, the appeals preferred by the petitioner against Exts.P1 to P3 viz., Exts.P4 to P6 are still pending before the appellate authority. So also, no orders have been passed on Exts.P7 to P9 stay petitions moved along with the said appeals. It is in the said circumstances that the petitioner raises grievance against Exts.P10 to P12 issued on the requisition made by the assessing authority. The learned W.P.(C) NO.13099/2011 2 Government Pleader submitted that appropriate orders would be passed by the appellate authority on Exts.P7 to P9 within a period of three weeks. In the said circumstances, all further proceedings pursuant to Exts.P10 to P12 for the purpose of recovering the amount mentioned in Exts.P1 to P3 revised assessment orders shall be kept in abeyance for a period of four weeks. The appellate authority shall pass appropriate orders on Exts.P7 to P9 in the meanwhile. It will also be open to the appellate authority to dispose of the appeals within the said stipulated time. This Writ Petition is disposed of, accordingly. (C.T. RAVIKUMAR, JUDGE) spc W.P.(C) NO.13099/2011 3 C.T. RAVIKUMAR, J. JUDGMENT September, 2010 W.P.(C) NO.13099/2011 4