IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 27633 of 2011(D) ----------------------- PETITIONER : -------------------- M/S.KORATH GULF LINKS BUILDERS PRIVATE LIMITED, 5TH FLOOR, LALAN TOWERS, BANERJI ROAD, KOCHI-682 031, REPRESENTED BY ITS MANAGER, FINANCE & ADMINISTRATION, K.S.MANMADHAN NAIR. BY ADVS. SRI.E.K.NANDAKUMAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SRI.PAULOSE C. ABRAHAM RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, TRIVANDRUM -695 001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM-682 015. 3. ASSISTANT COMMISSIONER-I (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 4. COMMERCIAL TAX OFFICER, REVENUE RECOVERY, ERNAKULAM-682 030. R1 & R4 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 27633 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXT.P1- TRUE COPY OF THE NOTICE NO.32072041034/08-09 ISSUED BY THE 3RD RESPONDENT, PERTAINING TO THE PERIODS 2008-09, DATED 18.02.2011. EXT.P1(A)- TRUE COPY OF THE NO.32072041034/09-10 ISSUED BY THE 3RD RESPONDENT, PERTAINING TO THE PERIOD 2009-10, DATED 18.02.2011. EXT.P2- LETTER NO.KGL/FM-VAT/662/2011 SENT BY THE PETITIONER TO THE 3RD RESPONDENT, DATED 24.3.2011. EXT.P3- TRUE COPY OF THE ASSESSMENT ORDER NO.32072041034/2008-09 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 16.05.2011. EXT.P3(A)- TRUE COPY OF THE ASSESSMENT ORDER NO.32072041034/2009-10 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 16.05.2011. EXT.P4- TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 11.8.2011. EXT.P4(A)- TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 11.8.2011. EXT.P5- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 11.08.2011. EXT.P5(A)- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 11.08.2011. EXT.P6- TRUE COPY OF THE POSTING NOTICE ISSUED BY THE 2ND RESPONDENT DATED 14.10.2011. EXT.P7- TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2008-09, DATED 1.10.2011. EXT.P7(A)- TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2009-10, DATED 1.10.2011. RESPONDENT'S EXHIBITS : NIL // TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.27633 OF 2011 ---------------------------------------------- Dated this the 18th day of October, 2011 JUDGMENT Against Exts.P3 and P3(a) assessment orders, the petitioner has filed Exts.P4 and P4(a) appeals along with Exts.P5 and P5(a) stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are pending, revenue recovery proceedings have been initiated by the 4th respondent to recover the tax disputed in the appeals. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent appellate authority to consider and pass orders on Exts.P5 and P5(a) 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 Exts.P5 and P5(a) stay petitions, coercive recovery of the tax disputed in Exts.P4 and P4(a) appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd