IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 16TH SEPTEMBER 2011 / 25TH BHADRA 1933 WP(C).No. 24785 of 2011(W) ------------------------------- PETITIONER(S): --------------- JOSEPH ANTONY, SECRETARY, REPRESENTING M/S. CENTRURY CLUB, VENNALA, COCHIN-682028. BY ADV. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI RESPONDENT(S): ---------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY(TAXES) GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, KALAMASSERY AT PALARIVATTOM-682020. 3. DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM-682015. 4. INSPECTING ASSISTANT COMMISSIONER, ERNAKULAM AT KAKKANAD-682030. GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24785 of 2011(W) -2- APPENDIX PETITIONER(S) EXHIBITS : EXT.P1 TRUE COPY OF ASSESSMENT ORDER ISSUED BY 2ND RESPONDENT DT. 02-03-2011. EXT.P2 TRUE COPY OF APPEAL MEMORANDUM FILED BEFORE 3RD RESPONDENT DT.04-04-2011. EXT.P3 I.A. FOR STAY OF COLLECTION FILED BEFORE 3RD RESPONDENT DT. 04-04-2011. EXT.P4 RECOVERY NOTICE ISSUED BY 4TH RESPONDENT DATED 24-08-2011 RESPONDENTS' EXHIBITS : NIL // TRUE COPY // P.A. TO JUDGE. sou. K. SURENDRAMOHAN, J ----------------------------------------- W.P(C).No. 24785 OF 2011 ----------------------------------------- Dated 16th September, 2011 J U D G M E N T Petitioner is a registered dealer under the Kerala General Sales Tax Act, 1963. The petitioner is a Club which serves Indian Made Foreign Liquor and food to its members for which necessary licences have been obtained from the respective departments. After completion of the assessment of the petitioner for the year 2006-2007 the same was reopened, and the tax was assessed afresh by applying an enhanced rate of tax. The additions are without any justification and therefore, the petitioner has challenged the assessment order-Ext.P1 before the third respondent by filing Ext.P2 appeal. The petitioner has also submitted Ext.P3 application for stay of recovery of the tax assessed. However, the petitioner complains that no orders have been passed on Ext.P3 till date. At the same time, Ext.P4 demand notice has been issued threatening recovery of the tax assessed through coercive action. The petitioner seeks stay of recovery of the tax pending final disposal of his appeal and stay petition. W.P.C. No.24785/11 2 2. Heard the learned Government Pleader also. 3. In view of the fact that Ext.P2 appeal and Ext.P3 stay petition are pending consideration of the third respondent there is no justification for initiating action for recovery of the tax assessed as per Ext.P4. There shall, therefore, be a stay of all further proceedings based on or pursuant to Ext.P4 demand notice to recover the disputed tax until final orders are passed on Ext.P3 stay petition by the third respondent. This writ petition is disposed of accordingly. Sd/- K. SURENDRAMOHAN, JUDGE. Sou. // True copy // P.A. to Judge.