IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933 WP(C).No. 20401 of 2011(A) ------------------------- PETITIONER : --------------------- CANNON MARKETING SERVICES, ALUVA REPRESENTED BY ITS MANAGING PPARTNER K.K.RAFFIK. BY ADVS. SRI.P.RAGHUNATHAN SRI.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, ALUVA 683 101, COMMERCIAL TAX BUILDING, ALUVA - 683 101. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM 682 015, RAVIPURAM, M.G. ROAD, COCHI - 15. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY - 682 002. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 20401 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : PHOTOCOPY OF ASSESSMENT ORDER FOR 2009-2010 DATED 10.02.2011. EXT.P2 : PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 ORDER. EXT.P3 : PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P2 APPEAL. EXT.P4 : PHOTOCOPY OF RR NOTICE DATED 11.07.2011 RELATING TO EXT.P1. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20401 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 27th day of July, 2011. J U D G M E N T Against Ext. P1 assessment order under the Kerala Value Added Tax Act, the petitioner has filed Ext. P2 appeal along with Ext. P3 stay application. The petitioner's grievance is that before the appellate authority could consider the stay petition, by Ext. P4, revenue recovery proceedings have been initiated for recovery of the disputed tax. According to the petitioner the same is unjust and illegal. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, this writ petition is disposed of with a direction to the 2nd respondent- appellate authority to consider and pass orders on Ext. P3 stay application as expeditiously as possible, at any rate, within one month. Till orders are passed on Ext. P3, further coercive proceedings for recovery of the tax disputed in Ext. P2 appeal shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/