IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 23RD AUGUST 2011 / 1ST BHADRA 1933 WP(C).No. 22855 of 2011(F) -------------------------- PETITIONER(S): --------------- R.MURALEEDHARAN, M/S. YASORAM TEXTILES, NEAR TOWN BUS STAND, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, COMMERCIAL TAXES, PALAKKAD-678 001. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD-678 001. 3. TAHSILDAR (R.R.), PALAKKAD-678 001. BY G.P. SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX EXT.P1-TRUE COPY OF ASSESSMENT ORDER DATED 10.6.2009 EXT.P2-TRUE COPY OF APPELLATE ORDER DATED 30.7.2010 EXT.P3-TRUE COPY OF APPEAL DATED 6.10.2010 EXT.P4-TRUE COPY OF STAY PETITION DATED 6.10.2010 EXT.P5-TRUE COPY OF ADJOURNMENT LETTER DATED 19.4.2011 EXT.P6- TRUE COPY OF ORDER DATED 20.4.2011 EXT.P7-TRUE COPY OF REVIEW PETITON DT.26.7.2011 EXT.P8-TRUE COPY OF DEMAND NOTICE ISSUED BY R3 // TRUE COPY // P.S. TO JUDGE T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 22855 of 2011-F - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of August, 2011. JUDGMENT Aggrieved by the rejection of the stay petition filed by the petitioner, without giving sufficient opportunity to appear and argue the matter and seeking for a direction to consider the review petition filed by the petitioner, which is produced as Ext.P7 herein, this writ petition is filed. 2. The petitioner has approached this Court challenging the revenue recovery proceedings for realisation of the disputed tax, by filing W.P.(C) No.31148/2010. By judgment dated 12.10.2010 this Court directed the second respondent to pass orders on the stay petition and granted stay of recovery of tax till then. 3. The averment made in para 2 of the writ petition is that the notice dated 6.4.2011 posting the stay petition for hearing o n 20.4.2011, was served on the petitioner only on 19.4.2011 at Palakkad. On receipt of the notice the authorised representative of the petitioner sent a letter on the same day to the second respondent stating that the notice was received at 3.30 p.m. on 19.4.2011 and he is unable to appear on 20.4.2011 at Ernakulam and an adjournment was sought. The said letter has been wpc 22855/2011 2 produced as Ext.P5. Ext.P6 is the order passed by the second respondent, by which the stay petition was closed after noticing the absence of the representative for the petitioner. 4. Since Ext.P7 review petition is pending, there will be a direction to the second respondent to take a decision on Ext.P7 within a period of one month from the date of receipt of a copy of this judgment. Till then, the revenue recovery proceedings will be kept in abeyance. 5. The writ petition is disposed of as above. No costs. The petitioner will forward a copy of this judgment along with a copy of the writ petition before the second respondent for compliance. (T.R. Ramachandran Nair, Judge.) kav/