IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933 WP(C).No. 33751 of 2011(T) ------------------------------------- PETITIONER(S): ---------------------- E CAPS COMPUTERS (INDIA) PVT LTD., KARUKUTTY BHAVAN, MULLASSERY CANAL ROAD, ERNAKULAM (REPRESENTED BY BRANCH MANAGER N.SANTHOSH) BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN SRI.P.K.GEEVARGHESE RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER, KVAT 3RD CIRCLE, ERNAKULAM-682015. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, KOCHI-682015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, AT KAKKANAD-682030. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 33751/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1TRUE COPY OF THE ASSESSMENT ORDER FOR 2008-09 DTD.9.3.2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT UNDER THE KVAT ACT. EXT.P2TRUE COPY OF THE ASSESSMENT ORDER FOR 2008-09 DTD.9.3.2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT UNDER THE CST ACT. EXT.P3TRUE COPIES OF THE LETTERS DATED 26.3.2011 ADDRESSED BY PETITIONER TO THE 1ST RESPONDENT BEARING THE ACKNOLWEDGEMENT OF DD. EXT.P4TRUE COPY OF THE APPEAL MEMORANDUM DATED 20.4.2011 FILED AGAINST EXT.P1 BY PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5TRUE COPY OF THE APPEAL MEMORANDUM DATED 20.4.2011 FILED AGAINST EXT.P2 BY PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P6TRUE COPY OF THE DEMAND NOTICES IN FORM 1 BEARING NOS.15-4589/11 & 4588/11 DATED 2.11.2011 ISSUED BY THE 3RD RESPONDENT TO PETITIONER. EXT.P7TRUE COPY OF THE PETITION DATED 17.11.2011 ADDRESSED BY PETITIONER TO THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33751 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 16th day of December, 2011. J U D G M E N T Against orders of assessment under the Kerala Value Added Tax Act and Central Sales-tax Act, the petitioner has filed Exts.P4 and P5 appeals. The petitioner seeks stay of recovery of the balance tax due, pending disposal of the appeals. The petitioner submits that the petitioner has paid almost 47% of the tax demanded and therefore the recovery of the balance tax may be stayed till the disposal of the appeals. The learned Government Pleader points out that the petitioner has not filed any stay petition before the appellate authority and therefore, according to her, the petitioner cannot straight away approach this Court for stay without seeking stay from the appellate authority 2. I have considered the rival contentions in detail. 3. In view of the facts and circumstances of the case, this writ petition is disposed of with the following directions: The petitioner shall file stay petitions in the two appeals before the appellate authority within one week from today. If the stay petitions are so filed, the 2nd respondent-appellate authority shall consider the same and pass appropriate orders thereon within one month from the date of receipt of a copy of this judgment. If the petitioner files stay petitions within one week as directed above, further coercive proceedings for recovery of W.P(C) No. 33751 of 2011 -: 2 :- the balance tax shall be kept in abeyance till the appellate authority passes orders on the stay petitions. Sd/- S. Siri Jagan, Judge. Tds/