IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 26TH MARCH 2008 / 6TH CHAITHRA 1930 WP(C).No. 9743 of 2008(I) ------------------------- PETITIONER: ------------ EUREKA FORBES LIMITED, 32/1787, A-5 4TH FLOOR, TITUS TOWERS, BYE PASS ROAD, PADIVATTOM, COCHIN - 24, REPRESENTED BY ITS SALES MANAGER, P.RAJENDRAN. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE - II, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI,J. ------------------------- W.P ( C) No. 9743 of 2008 -------------------------- Dated this the 26th March, 2008 J U D G M E N T Petitioner, who is an assessee to sales tax under the Kerala Value Added Tax Act, 2003, has preferred Exhibit P8 appeal against Exhibit P1 order of assessment in relation to the assessment year 2003-2004. It has also moved Exhibit P9 application for stay. But it is aggrieved that recovery proceedings have been taken, as evidenced by Exhibit P11, pending orders on Exhibit P9 application for stay. 2. Learned counsel for the petitioner submits that appeal filed by the assessee for the previous assessment year has been allowed in favour of the petitioner. These facts do not seem to be reflected in Exhibit P9 application for stay. Nevertheless it is open to the petitioner to bring this to the notice of the appellate authority. 3. After having heard the Learned counsel for the petitioner and the learned Government Pleader, the writ petition is disposed of directing the 2nd respondent to pass orders on W.P ( C) No. 9743 of 2008 2 Exhibit P9 application for stay, within a period of four weeks from the date of receipt of a copy of this judgment. Petitioner shall produce a copy of this judgment before the 2nd respondent on or before 4.4.2008. Enforcement of Exhibit P11 shall be kept in abeyance for a period of six weeks from today and thereafter be subject to the orders to be passed on Exhibit P9 in the manner aforementioned. (V.GIRI, JUDGE) ma W.P ( C) No. 9743 of 2008 2 K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007 W.P ( C) No. 9743 of 2008 2 Common issues are raised for consideration in all these writ petitions. Reference is made to the facts in Writ Petition No.4562/2008 for the sake of convenience.