IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 14910 of 2011(K) ---------------------------------- PETITIONER(S): ------------------- M/S.MAS ENTERPRISES (P) LTD, VANDANMEDU, IDUKKI, REP.BY ITS MANAGING DIRECTOR MR.T.T.JOSE BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): --------------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA 2. THE DEPUTY COMMISSIONER(APPELAS) COMMERCIAL TAXES, ERNAKULAM-682016 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 14910/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE NOTICE DATED 11/03/2011 FOR THE ASSESSMENT YEAR 2003-04. P2: COPY OF THE NOTICE DATED 11/03/2011 FOR THE ASSESSMENT YEAR 2004-05. P3: COPY OF THE OBJECTION DATED 21/03/2011 FOR THE ASSESSMENT YEAR 2003 - 04. P4: COPY OF THE OBJECTION DATED 21/03/2011 FOR THE ASSESSMENT YEAR 2004 - 05. P5: COPY OF THE RELEVANT PAGE OF THE LOCAL DELIVERY BOOK ACKNOWLEDGING EXT-P3 AND P4 ON 21/03/2011. P6: COPY OF THE ORDER DATED 29/03/2011 FOR THE ASSESSMENT YEAR 2003-04. P7: COPY OF THE ORDER DATED 29/03/2011 FOR THE ASSESSMENT YEAR 2004/05. P8: COPY OF THE APPEALS DATED 09/04/2011 FILED BEFORE THE 2ND RESPONDENT, FOR THE ASSESSMENT YEAR 2003 - 2004. P9: COPY OF THE APPEALS DATED 09/04/2011 FILED BEFORE THE 2ND RESPONDENT, FOR THE ASSESSMENT YEAR 2004 - 2005. P10: COPY OF THE NOTICE DATED 20/06/2011. P11: COPY OF THE STAY PETITION ALONG WITH COVERING LETTER DATED 06/07/2011 FOR THE ASSESSMENT YEAR 2003-04. P12: COPY OF THE STAY PETITION ALONG WITH COVERING LETTER DATED 06/07/2011 FOR THE ASSESSMENT YEAR 2004-05. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 14910 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of July, 2011. J U D G M E N T Against Exts. P6 and P7 orders of assessment under the Central Sale-tax Act, the petitioner has filed Exts. P8 and P9 appeals before the 2nd respondent The petitioner has also filed Exts. P11 and P12 applications for stay of proceedings for recovery of the tax disputed in the appeal. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, revenue recovery proceedings have been initiated against the petitioner. 2. I have heard the learned Government Pleader also. I am of opinion that it is only appropriate that the 2nd respondent considers and passes orders on Exts. P11 and 12 stay applications before enforcing recovery of the disputed tax. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Exts. P11 and 12 stay applications as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Exts. P11 and P12, recovery proceedings for recovery of the tax disputed in Exts. P6 and P7 shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/