IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 12TH AUGUST 2008 / 21ST SRAVANA 1930 WP(C).No. 24372 of 2008(B) -------------------------- PETITIONER: ------------ M/S BSNL, O/O THE CGST KERALA, THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER, GEETHA VIJAYAN. BY ADV. SMT.S.K.DEVI RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE, KVAT, THIRUVANANTHAPURAM 11. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE DEPUTY TAHSILDAR (RR), THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 24372 OF 2008 B ```````````````````````````````````````````````````` Dated this the 12th day of August, 2008 J U D G M E N T Petitioner has approached this court seeking to quash Exts.P1 to P6 orders and a direction is sought for to dispose of Exts.P13 to P18 appeals. Exts.P20 and P21 notices under the Kerala Revenue Recovery Act are also challenged. Petitioner is aggrieved by Exts.P1 to P6 orders against which the petitioner has preferred Exts.P13 to P18 appeals. Petitioner has also preferred Ext.P19 stay petition. It is while so, Exts.P20 and 21 were issued under the R.R. Act for recovery of the amount due under Exts.P1 to P6 orders. According to the petitioner, Exts.P1 to P6 orders are illegal. The petitioner also relies on Ext.P8 judgment. It is the further case of the petitioner that the additions have been made without resorting to section 19 of the KGST Act. These are matters which the petitioner can bring to the notice when considering the stay petition. WPC.24372/08 : 2 : 2. I heard learned Government Pleader also. Writ petition is disposed of directing the 2nd respondent to consider and take a decision on Ext.P19 as also the other stay petitions said to have been filed by the petitioner in the other appeals namely, Exts.P14 to P18, in accordance with law, within three weeks from the date of receipt of a copy of this judgment. It is open to the petitioner to raise all the contentions before the 2nd respondent and the 2nd respondent will necessarily consider his contentions and pass a reasoned order. Till such decision is taken, recovery proceedings pursuant to Exts.P20 and 21 will be kept in abeyance. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE