IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 32351 of 2011(T) ----------------------------------------- PETITIONER(S): ------------------------ MS.SREE GURUVAYOORAPPAN AGENCIES, SHANAVAS SHOPPING COMPLEX, KARAKKAD: GURUVAYOOR BY M.P.DIVAKARAN, MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATHAN, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): --------------------------- 1. ASSISTANT COMMISSINER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, PANKAJ BUILDING, THRISSUR-680 004. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX, OPP.SHIPYARD, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MINI CIVIL STATION, IRINJALAKKUDA, THRISSUR-680 125. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32351/2011 T APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1- PHOTOCOPY OF ASSESSMENT ORDER FOR 2005.06 DT.23.12.2010. EXHIBIT P2- PHOTOCOPY OF ASSESSMENT ORDER FOR 2006.07 DT.31.12.2010. EXHIBIT P3- PHOTOCOPY OF ORDER IN KVAT NOS.472/11 & 473/11 DT.3.8.2011. EXHIBIT P4- PHOTOCOPY OF SECOND APPEAL FILED AGAINST EXT.P1 ORDER. EXHIBIT P5- PHOTOCOPY OF SECOND APPEAL FILED AGAINST EXT.P2 ORDER. EXHIBIT P6- PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P4 APPEAL. EXHIBIT P7- PHOTOCOPY OF STAY PETITION FILED ALONGWITH EXT.P4 APPEAL. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32351 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 6th day of December, 2011. J U D G M E N T Against Ext.P3 common appellate order in the first appeals against Exts. P1 and P2 assessment orders, the petitioner has filed Exts. P4 and P5 second appeal along with Exts. P6 and P7 petitions 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. The learned Government Pleader opposes the prayer. After hearing both sides, I dispose of this writ petition with a direction to the 2nd respondent to consider the stay petitions within three weeks from the date of receipt of a copy of this judgment. Sd/- S. Siri Jagan, Judge. Tds/