IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 16TH SEPTEMBER 2011 / 25TH BHADRA 1933 WP(C).No. 24786 of 2011(W) -------------------------------- PETITIONER(S): --------------------- K.T. GEORGE, PROPRIETOR, M/S. EXCELL INDUSTRIES, KALAPPURAMCKAL, KUNJIKHADER LANE, EDAPPALLY, ERNAKULAM-682024. BY ADV. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI RESPONDENT(S): ---------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY(TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE II, ERNAKULAM PIN-682015. 3. DY. COMMISSIONER(APPEALS) COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM-682015. 4. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD-682030. SR. G.P.SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24786 of 2011(W) - 2 - APPENDIX PETITIONER(S) EXHIBITS : EXT.P1 TRUE COPY OF FORM NO.10 DT. 12-05-2009. EXT.P2 TRUE COPY OF THE FORM 13 DATED 30-09-2009. EXT.P3 COPY OF THE FORM 13 A DATED 30-09-2009. EXT.P4 TRUE COPY OF ASSESSMENT ORDER DT. 26-05-11 ISSUED BY 2ND RESPONDENT. EXT.P5 TRUE COPY OF APPEAL MEMORANDUM DATED 06-07-2011 FILED BEFORE 3RD RESPONDENT. EXT.P6 TRUE COPY OF THE I.A. DATED 6-07-11 FILED BEFORE 3RD RESPONDENT. EXT.P7 TRUE COPY OF THE FORM NO.1 REVENUE RECOVERY NOTICE DT.29-08-11 ISSUED BY 4TH RESPONDENT. RESPONDENTS' EXHIBITS : NIL // TRUE COPY // P.A. TO JUDGE. sou. K. SURENDRAMOHAN, J ----------------------------------------- W.P(C).No. 24786 OF 2011 ----------------------------------------- Dated 16th September, 2011 J U D G M E N T The petitioner is a registered dealer under KVAT Act, 2003. For the assessment year 2008-2009, the petitioner's return was rejected and tax was assessed under section 25(1) of the Act. According to the petitioner, the tax assessed is neither due nor payable by him. Therefore, petitioner has filed Ext.P5 appeal before the third respondent. Petitioner has also submitted Ext.P6 application for stay of recovery of the tax assessed as per Ext.P4. However, no orders have been passed thereon till date. In spite of the above, Ext.P7 demand notice has been issued threatening recovery of the tax assessed through coercive action. Petitioner therefore, seeks a stay of further proceedings on Ext.P7. 2. Heard Learned Government Pleader also. 3. In view of the fact that Ext.P5 appeal and Ext.P6 stay petition are pending consideration of the third respondent, there is no justification for initiating action for recovery of the tax assessed as per Ext.P4. There shall, therefore, be a stay of all W.P.C No.24786/11 2 further proceedings based on or pursuant to Ext.P7 demand notice to recover the disputed tax, until final orders are passed on Ext.P6 stay petition by third respondent. This writ petition is disposed of accordingly. Sd/- K. SURENDRAMOHAN, JUDGE. Sou. //True copy //