IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 30625 of 2011(C) ------------------------------------ PETITIONER : - ---------------------- BEENA AGENCIES, MADHAVI NIVAS, PODIKUNDU, KANNUR REP.BY MANAGER THOMAS MATHEW BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS : - -------------------------- 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, CIVIL STATION ANNEX, KANNUR-670002. 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, SOUTH BAZAR, KANNUR-670002 R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30625 of 2011(C) APPENDIX EXT P1 : COPY OF ASSESSMENT ORDER DATED 20.11.2010 FOR 2005.06. EXT P2 : COPY OF ASSESSMENT ORDER DATED 02.12.2010 FOR 2006.07. EXT P3 : COPY OF ASSESSMENT ORDER DATED 05.11.2010 FOR 2008.09. EXT P4 : COPY OF ORDER IN VATA NO. 109, 110 AND 111/2011 DATED 02.09.2011. EXT P5 : COPY OF APPEAL FILED AGAINST EXT. P1 ORDER BEFORE TRIBUNAL. EXT P6 : COPY OF APPEAL FILED AGAINST EXT. P2 ORDER BEFORE TRIBUNAL. EXT P7 : COPY OF APPEAL FILED AGAINST EXT. P3 ORDER BEFORE TRIBUNAL. EXT P8 : COPY OF STAY PETITION FILED ALONG WITH EXT. P5 APPEAL. EXT P9 : COPY OF STAY PETITION FILED ALONG WITH EXT. P6 APPEAL. EXT P10 : COPY OF STAY PETITION FILED ALONG WITH EXT. P7 APPEAL. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30625 of 2011 ---------------------------------------------- Dated this the 17th day of November, 2011 JUDGMENT Against Exts.P1 to P3 assessment orders, the petitioner has filed Exts.P5 to P7 appeals along with Exts.P8 to P10 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amount. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P8 to P10 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amount disputed. Accordingly, this writ petition is disposed of with the following direction: The 2nd respondent shall consider and pass orders on Exts.P8 to P10 stay petitions, as expeditiously as possible, at any rate, within three weeks from the date of receipt of a certified copy of this judgment. S. SIRI JAGAN, JUDGE acd