IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 1ST AUGUST 2011 / 10TH SRAVANA 1933 WP(C).No. 20890 of 2011(I) -------------------------- PETITIONER(S) :- ------------------------- K.M.NAUSHAD,PROPRIETOR,M/S KANAMPURAM TIMBERS AND VENEERS,VATTAKKATTUPADY,IRINGOLE.P.O, PERUMBAVOOR. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S) :- ------------------------- 1. THE ASSISTANT COMMISSIONER-1,COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR. 2. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA. GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jvt WP(C).No. 20890 OF 2011 APPENDIX Petitioner's Exhibits :- Ext.P1 :- Copy of Order No.32151262105/2005-06 dated 24-01-2011 issued by the 1st respondent. Ext.P2 :- Copy of Appeal Memorandum in Form No.29 dated 10-03-2011 presented before the 2nd respondent. Ext.P3 :- Copy of Stay Application dated 10-03-2011 presented before the 2nd respondent. Ext.P4 :- Copy of Notice RRC No.90/2011-12 dated 25-07-2011 issued by the 3rd respondent. Respondent's Exhibits :- NIL. //True Copy// P.A. to Judge S.SIRI JAGAN, J. ------------------------------------- WP(C) No.20890 of 2011 -------------------------------------- Dated this the 1st day of August, 2011 JUDGMENT Against Ext.P1 order of assessment under the Kerala Value Added Tax Act, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay application. The petitioner's grievance in this writ petition is that before the Appellate Authority could consider Ext.P3 stay application, recovery proceedings have been initiated by the first respondent which is unfair. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the second respondent to consider and pass orders on Ext.P3 stay petition 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 Ext.P3, coercive recovery of tax, disputed in Ext.P2 appeal, shall be kept in abeyance. S.SIRI JAGAN JUDGE dmb