IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH SEPTEMBER 2011 / 8TH ASWINA 1933 WP(C).No. 26132 of 2011(N) ---------------------------------------- PETITIONER(S): ------------------------ M/S. BHAVANI GLUCOSE, PATTIMALAM, KOTTATHARA PO, AGALI, PALAKKAD DISTRICT, REPRESENTED BY ITS PARTNER S.PANNEER SELVAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, MANNARKKAD - 678 582. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 015. 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 30/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.26132/2011 N APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2005-06 DTD. 19/03/2010. P2: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2008-09 DTD. 20/02/2010. P3: COPY OF THE COMMON APPELLATE ORDER PASSED BY ASSISTANT COMMISSIONER (APPEALS), PALAKKAD FOR THE YEARS 2005-06 AND 2008-09 DTD.19/04/2011. P4: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 05-06 DTD. 15/09/2011. P5: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 08-09 DTD. 15/09/2011. P6: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DTD. 15/09/2011. P7: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DTD. 15/09/2011. P8: COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT DTD. 03/09/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26132 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th h day of September, 2011. J U D G M E N T Against Exts. P1 and P2 assessment orders, the petitioner has filed Exts. P4 and P5 appeals along with Exts. P6 and P7 petitions for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/