IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 5TH AUGUST 2011 / 14TH SRAVANA 1933 WP(C).No. 21381 of 2011(W) ----------------------------------------- PETITIONER(S): ------------------------- MONIER ROOFING PVT.LTD., (LAFARGE ROOFING INDIA PVT.LTD.),FEROKE , KOZHIKODE, REPRESENTED BY ITS ASSISTANT MANAGER, MANOJ KUMAR.P. BY ADV. SRI.R.RAMADAS RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 001. 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, KOZHIKODE 673 001. 3. ASSISTANT COMMISSIONER-1, SPECIAL CIRCLE I, COMMERCIAL TAXES,KOZHIKODE 673 001. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-6. R1 TO R4 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.21381/2011 W APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER DTD. 31/05/2011 BY THE 3RD RESPONDENT IN RESPECT OF THE PERIOD 2008-09 UNDER THE KVAT ACT. P2: COPY OF THE ASSESSMENT ORDER DTD. 31/05/2011 BY THE 3RD RESPONDENT IN RESPECT OF THE PERIOD 2008-09 UNDER THE CST ACT. P3: COPY OF THE ASSESSMENT ORDER DTD. 29/06/2011 BY THE 3RD RESPONDENT IN RESPECT OF THE PERIOD 2009-10 UNDER THE KVAT ACT. P4: COPY OF THE ASSESSMENT ORDER DTD. 29/06/2011 BY THE 3RD RESPONDENT IN RESPECT OF THE PERIOD 2009-10 UNDER THE CST ACT. P5: COPY OF THE APPEAL DTD. 08/07/2011 IN RESPECT OF THE YEAR 2008-2009 UNDER THE KVAT ACT. P6: COPY OF THE APPEAL DTD. 08/07/2011 IN RESPECT OF THE YEAR 2008-2009 UNDER THE CST ACT. P7: COPY OF THE APPEAL DTD. 01/08/2011 IN RESPECT OF THE YEAR 2009-10 UNDER THE KVAT ACT. P8: COPY OF THE APPEAL DTD. 28/07/2011 IN RESPECT OF THE YEAR 2009-10 UNDER THE CST ACT. P9: COPY OF THE STAY PETITION DTD. 08/07/2011 IN RESPECT OF THE YEAR 2008-09 UNDER THE KVAT ACT. P10: COPY OF THE STAY PETITION DTD. 08/07/2011 IN RESPECT OF THE YEAR 2008-09 UNDER THE CST ACT. Kss ..2/- ..2.... WPC.NO.21381/2011 W P11: COPY OF THE STAY PETITION DTD. 01/08/2011 IN RESPECT OF THE YEAR 2009-10 UNDER THE KVAT ACT. P12: COPY OF THE STAY PETITION DTD. 28/07/2011 IN RESPECT OF THE YEAR 2009-10 UNDER THE CST ACT. P13: COPY OF THE REVENUE RECOVERY NOTICE DTD. 13/07/2011 ISSUED BY THE 4TH RESPONDENT. P14: COPY OF THE REVENUE RECOVERY NOTICE DTD. 13/07/2011 ISSUED BY THE 4TH RESPONDENT. P15: COPY OF THE DEMAND NOTICE DTD. 30/06/2011 ISSUED BY THE 3RD RESPONDENT UNDER THE KVAT ACT FOR THE PERIOD 2009-10. P16: COPY OF THE DEMAND NOTICE DTD. 30/06/2011 ISSUED BY THE 3RD RESPONDENT UNDER THE CST ACT FOR THE PERIOD 2009-10. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 21381 of 2011 ================== Dated this the 5th day of August, 2011 J U D G M E N T Against Exts.P1 to P4 assessment orders, the petitioner has filed Exts.P5 to P8 appeals along with Exts.P9 to P12 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P9 to P12 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Exts.P9 to P12 stay petitions, 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 Exts.P9 to P12, coercive recovery proceedings for recovery of the disputed amounts in Exts.P5 to P8 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2