IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 31394 of 2011(Y) ----------------------------------------- PETITIONER(S): ------------------------- M/S.BASH-P-INTERNATIONAL, REPRESENTED BY ITS PARTNER, SHRI.NAZARULLA.P., AGED 35 YEARS, S/O.MUHAMMED ABDUL KHADER, PADIYATH HOUSE, KALPAKACHERRY P.O., TIRUR, MALAPPURAM DISTRICT. BY ADVS. SRI.P.HARIDAS, SMT.SIKKY RAVISHANKAR, SMT.LIJI KUTTAPPAN. RESPONDENT(S): ---------------------------- 1. STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAX, ERNAKULAM-682 020. 3. INSPECTING ASSISTANT COMMISSIONER, (COMMERCIAL TAXES), ERNAKULAM, KOCHI- 682 030. 4. COMMERCIAL TAX OFFICER, 2ND CIRCLE, KALAMASSERY AT PALARIVATTOM, ERNAKULAM-682 030. R1 TO R4 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31394/2011 Y APPENDIX PETITIONER'S EXHIBITS: EXHIBIT-P1. TRUE COPY OF THE EXPORT ORIENTED UNIT LICENCE OF THE PETITIONER DATED 20.05.2011. EXHIBIT-P2. TRUE COPY OF THE ORDER OF THE ASSESSMENT DATED 27.09.2011. EXHIBIT-P3. TRUE COPY OF THE DEMAND NOTICE NO.93/11-12 DATED 27.09.2011. EXHIBIT-P4. TRUE COPY OF THE MEMORANDUM OF APPEAL BEFORE THE 2ND RESPONDENT DATED 28.10.2011. EXHIBIT-P5. TRUE COPY OF THE APPLICATION FOR STAY DATED 28.10.2011. EXHIBIT-P6. TRUE COPY OF THE APPLICATION FOR EARLY HEARING DATED 28.10.2011. EXHIBIT-P7. TRUE COPY OF THE NOTICE OF DEMAND UNDER SECTION 7 OF REVENUE RECOVERY ACT DATED 15.11.2011 ISSUED BY 3RD RESPONDENT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 31394 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 24th day of November, 2011. J U D G M E N T Against Ext. P2 assessment order, the petitioner has filed Ext. P4 appeal along with Ext. P5 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/