IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 8TH NOVEMBER 2011 / 17TH KARTHIKA 1933 WP(C).No. 29613 of 2011(B) --------------------------------------- PETITIONER: ------------------- ORIENT FANS, DOOR NO.X/217C, MARADU JUBILLEE ROAD, NETTOOR, KOCHI 682 304, REPRESENTED BY AUTHORIZED SIGNATORY, CHITTRANJAN SINHA. BY ADVS. SRI.VIJAYAN. K.U, SRI.K.N.SREEKUMARAN. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE -II, COMMERCIAL TAXES, ERNAKULAM, KOCHI- 682 015. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, KOCHI- 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD - 682 030. 4. STATE OF KERALA, REPRESENTD BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R1 TO R4 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.29613/2011-B: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER NO.32070388915/09-10 DT.28.7.2011 ISSUED TO PETITIONER BY THE IST RESPONDENT UNDER THE KVAT ACT. EXT.P2: TRUE COPY OF THE ASSESSMENT ORDER NO.32070388915/09-10 CST DT.28.7.2011 ISSUED TO PETITIONER BY THE IST RESPONDENT UNDER THE CST ACT. EXT.P3: TRUE COPY OF THE APPEAL AGAINST EXT.P1 ORDER FILED BEFORE THE 2ND RESPONDENT ON 20.9.2011. EXT.P3(A): TRUE COPY OF THE APPLICATION FOR EARLY HEARING FILED IN EXT.P3 APPEAL ON 20.9.2011. EXT.P3(B): TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P3 APPEAL ON 20.9.2011. EXT.P4: TRUE COPY OF THE APPEAL AGAINST EXT P2 FILED BEFORE THE 2ND RESPONDENT ON 20.9.2011. EXT.P4(A): TRUE COPY OF THE APPLICATION FOR EARLY HEARING FILED IN EXT-P4 APPEAL ON 20.9.2011. EXT.P4(B): TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P4 APPEAL ON 20.9.2011. EXT.P5: TRUE COPIES OF THE RECOVERY NOTICES DT.19.10.2011 IN FORM 1 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 29613 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of November, 2011. J U D G M E N T Against Exts. P1 and P2 assessment orders, the petitioner has filed Exts. P3 and P4 appeals along with Exts. P3(b) and P4 (b) 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. 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/