IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JULY 2011 / 23RD ASHADHA 1933 WP(C).No. 16373 of 2011(V) -------------------------------------- PETITIONER: ------------------- HOTEL NEW EXCELLENCY,KARUNAGAPPALLY, REPRESENTED BY IT'S MANAGING PARTNER K.G.PURUSHOTHAMAN. BY ADVS. SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER,SQUAD NO.2, COMMERCIAL TAXES,KOLLAM AT KOTTARAKKARA. THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY, (TAXES),SECRETARIAT,THIRUVANANTHAPURAM. 2. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, (TAXES), SECRETARIAT, THIRUVANANTHAPURAM – 695 001. *ADDITIONAL R.3. IMPLEADED: 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM – 691 001. *ADDL. R3 IS IMPLEADED AS PER ORDER DATED 14/07/2011 IN I.A. NO.11039/2011. R1, R2 & ADDL. R3. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.16373/2011-V: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE SHOP INSPECTION REPORT ALONG WITH ITS ANNEXURES. EXT.P.2: COPY OF THE NOTICE DTD. 15/01/2011 ISSUED TO THE PETITIONER BY THE R.1. EXT.P.3: COPY OF THE REPLY DTD. 18/03/2011 SUBMITTED BY THE PETITIONER TO THE R.1. EXT.P.4: COPY OF THE NOTICE DTD. 30/03/2011 ISSUED TO THE PETITIONER BY THE R.1. EXT.P.5: COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. EXT.P.6: COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 16373 of 2011 ================== Dated this the 14th day of July, 2011 J U D G M E N T The petitioner challenges Ext.P4 order imposing penalty on the petitioner under the Kerala General Sales Tax Act. The petitioner has now filed Ext.P5 appeal against the impugned order along with Ext.P6 stay petition. The petitioner is now aggrieved by revenue recovery proceedings initiated by the assessing authority for recovery of the disputed amount. 2. I have head he learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The additional 3rd respondent shall consider and pass orders on Ext.P6 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P6 stay petition, coercive recovery proceedings including revenue recovery proceedings to recover the tax disputed in Ext.P5, shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge