IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 7TH MARCH 2008 / 17TH PHALGUNA 1929 WP(C).No. 7858 of 2008(I) ------------------------- PETITIONER: ------------ M/S.THRISSUR BUILDERS (P) LTD., MACHINGAL LANE, NORTH END, THRISSUR 680 001, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.K.A.PADMAKUMAR. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER (AA), OFFICE OF THE ASSISTANT COMMISSIONER (AA), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680 004. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM, KOCHI 682 015. 3. INSPECTING ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680 004. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 695 001. BY G.P. SHRI.A.J.VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P.(C).No.7858 of 2008 ================== Dated this the 7th day of March, 2008 J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax on the files of the 1st respondent. The 1st respondent has passed Exts.P1, P2 and P3 assessment orders for the years 2005- 06 to 2007-08 in respect of the petitioner. Against the same, the petitioner has filed Ext.P4, P5 and P6 appeals along with Exts.P7, P8 and P9 stay petitions. While the stay petitions are pending, by Ext.P10 notice, revenue recovery proceedings have been initiated against the petitioner for recovery of the tax disputed in the appeals. The petitioner submits that it would be unjust to initiate coercive proceedings while the stay petitions are pending. The petitioner, therefore, challenges Ext.P10 revenue recovery proceedings. 2. I have heard the learned Government Pleader also. 3. I am of opinion that in so far as the petitioner has filed appeals and moved stay petitions, the petitioner should be given some time to try to get orders in the stay petitions. Accordingly, w.pc.7858/08 2 this writ petition is disposed of with the following directions: There would be a direction to the 2nd respondent to consider and pass orders on Exts.P7, P8 and P9 stay petitions as expeditiously as possible. Till orders are passed on the stay petitions, further coercive proceedings for recovery of the disputed amounts in Exts.P4, P5 and P7 appeals including Ext.P10 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge