IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 20669 of 2011(G) ------------------------------------------ PETITIONER(S): ------------------------- M/S. COMTRUST SUPER DESIGNER TILES PVT.LTD., OLAVAKKOD, PALAKKAD DISTRICT, REPRESENTED BY K.BALAGOPAL, GENERAL MANAGER. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): --------------------------- 1. THE ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES SPECIAL CIRCLE-I, KOZHIKODE-673 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.20669/2011 G APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ASSESSMENT ORDER FOR THE YEAR 2002-03 KGST ISSUED BY THE 1ST RESPONDENT DTD. 09/03/2011. P1(A): COPY OF ASSESSMENT ORDER FOR THE YEAR 2002-03 CST ISSUED BY THE 1ST RESPONDENT DTD. 09/03/2011. P1(B): COPY OF ASSESSMENT ORDER FOR THE YEAR 2003-04 KGST ISSUED BY THE 1ST RESPONDENT DTD. 09/03/2011. P1(C): COPY OF ASSESSMENT ORDER FOR THE YEAR 2003-04 CST ISSUED BY THE 1ST RESPONDENT DTD. 09/03/2011. P1(D): COPY OF ASSESSMENT ORDER FOR THE YEAR 2004-05 KGST ISSUED BY THE 1ST RESPONDENT DTD. 09/03/2011. P1(E): COPY OF ASSESSMENT ORDER FOR THE YEAR 2004-05 CST ISSUED BY THE 1ST RESPONDENT DTD. 09/03/2011. P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, YEAR 2002-03 (KGST) DTD. 20/04/2011. P2(A): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, YEAR 2002-03 (CST) DTD. 20/04/2011. P2(B): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, YEAR 2002-03 (KGST) DTD. 20/04/2011. P2(C): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, YEAR 2002-03 (CST) DTD. 20/04/2011. P2(D): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, YEAR 2004-05 (KGST) DTD. 20/04/2011. P2(E): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, YEAR 2004-05 (CST) DTD. 20/04/2011. Kss ..2/- ..2.... WPC.NO.20669/2011 G P3: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20/04/2011. P3(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20/04/2011. P3(B): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20/04/2011. P3(C): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20/04/2011. P3(D): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20/04/2011. P3(E): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20/04/2011. P4: COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 20/07/2011. P4(A): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 20/07/2011. P4(B): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 20/07/2011. P4(C): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 20/07/2011. P4(D): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 20/07/2011. P4(E): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 20/07/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20669 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of July, 2011. J U D G M E N T Against Ext. P1 series of assessment orders, the petitioner has filed Ext. P2 series of appeals along with Ext. P3 series of stay petitions. 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. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent-appellate authority to consider and pass orders on Ext. P3 series of stay petitions 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 Ext. P3, further coercive proceedings for recovery of tax disputed in Ext.P2 series of appeals shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/