IN THE HIGH COURT OF KERALA AT ERNAKULAM : PRESENT . . . THE HONOURABLE MR JUSTICE T R RAMACHANDRAN NAIR , 9 2011 / 18 1933 FRIDAY THE TH DECEMBER TH AGRAHAYANA ( ). . 32876 2011( ) WP C No of H -------------------------- ( ): PETITIONER S --------------- KANAN DEVAN HILLS PLANTATIONS COMPANY . ., , -685 612, PVT LTD KDHP HOUSE MUNNAR , REPRESENTED BY ITS EXECUTIVE DIRECTOR . . . . MR P M SRIKRISHNAN . . , BY ADV SRI JOSEPH MARKOSE SENIOR ADVOCATE ( ): RESPONDENT S --------------- 1. , COMMERCIAL TAX OFFICER , -685 613. DEVIKULAM IDUKKI DISTRICT 2. ( ), DEPUTY COMMISSIONER APPEALS , , -682 015. COMMERCIAL TAXES PERUMANOOR KOCHI . . . . BY G P SHRI M A FAYAZ ( ) THIS WRIT PETITION CIVIL HAVING COME UP FOR ADMISSION 09/12/2011, ON THE COURT ON THE SAME DAY DELIVERED THE : FOLLOWING APPENDIX ( ) PETITIONER S EXHIBITS . 1 : .14.10.11 1 . EXT P TRUE COPY OF ORDER DTD OF THE ST RESPONDENT . 2 : ' .12.11.11 EXT P TRUE COPY OF PETITIONERS APPEAL DTD FILED BEFORE THE 2 . ND RESPONDENT . 3 : ' .12.11.2011 EXT P TRUE COPY OF PETITIONERS STAY PETITION DTD FILED 2 . BEFORE THE ND RESPONDENT . 4 : .22.11.11 .12 EXT P TRUE COPY OF ARREAR NOTICE DTD IN FORM NO A ISSUED 1 . BY THE ST RESPONDENT ' RESPONDENTS EXHIBITS // // TRUE COPY . . P S TO JUDGE T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 32876 of 2011-H - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of December, 2011. JUDGMENT This writ petition is filed by the petitioner challenging the proceedings for recovery initiated pursuant to Ext.P1 assessment order under the Kerala Value Added Tax Act, 2005. The aggregate demand is for Rs.61,55,648/-, apart from interest. It is submitted that the petitioner has filed an appeal against Ext.P1 before the second respondent, a copy of which is produced as Ext.P2 and Ext.P3 is the copy of the stay petition. Ext.P4 is the copy of the communication received by the petitioner demanding payment of the amount. It is contended that any recovery steps while the stay petition is pending, cannot be justified. 2. Heard learned Government Pleader appearing for the respondents. 3. There will be a direction to the second respondent to pass an order on the stay petition within a period of six weeks from the date of receipt of a copy of this judgment. Till then, the proceedings for recovery as per Ext.p4 will be kept in abeyance. The writ petition is disposed of as above. No costs. The petitioner wpc 32876/2011 2 will produce a copy of this judgment along with a copy of the writ petition before the second respondent for compliance (T.R. Ramachandran Nair, Judge.) kav/