IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 19843 of 2011(E) ---------------------- PETITIONER : -------------------- M/S.BOC INDIA LIMITED, C/O.KOCHIN REFINERIES LIMITED, SHED NO.TS-TF-06-04, AMBALAMUGAL, KOCHI-682302, HAVING ITS REGISTERED OFFICE AT OXYGEN HOUSE, P 43, TARATALA ROAD, KOLKATA-700 088, REPRESENTED BY ITS LEAD-INDIRECT TAXATION (SOUTH), MR.GIRISH N. BY ADVS. SRI.E.K.NANDAKUMAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH MENON SRI.KURYAN THOMAS RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, COMMERCIAL TAX COMPLEX, PERUMANOOR P.O., KOCHI-682016. 3. ASSISTANT COMMISSIONER (WORKS CONTRACT) COMMERCIAL TAXES, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM, KOCHI-682030. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 19843 of 2011(E) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE PURCHASE ORDER DATED 23.03.2004 (WITHOUT ANEEXURES) ISSUED TO THE PETITIONER BY M/S. KOCHI REFINERIES LIMITED. EXT.P2 : COPY OF THE ASSESSMENT ORDER DATED 21.3.2011 PASSED BY THE 3RD RESPONDENT. EXT.P3 : COPY OF THE APPEAL DATED 25.04.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4 : COPY OF THE APPLICATION FOR STAY OF COLLECTION TAX DATED 25.04.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5 : COPY OF THE APPLICATION FOR EARLY HEARING OF THE APPEAL DATED 25.04.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.19843 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2011 J U D G M E N T Against Ext.P2 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P4 stay petition. The petitioner’s grievance in this writ petition is that while the stay petition is pending, revenue recovery proceedings have been initiated by the 3rd & 4th respondents to recover the tax disputed in the appeal. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent appellate authority to consider and pass orders on Ext.P4 stay petition, 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 Ext.P4 stay petition, coercive recovery of the tax disputed in Ext.P3 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/