IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 27TH OCTOBER 2011 / 5TH KARTHIKA 1933 WP(C).No. 27861 of 2011(G) ------------------------------------------ PETITIONER(S): ------------------------ M/S. SWARNAKENDRA, NADUVANNUR REPRESENTED BY ITS EX. MANAGING PATNER AMMEDKUTTY, CHALILPUTHARANKANDY, NADUVANNUR PO, KOZHIKODE. BY ADVS. SRI.T.M.VELAYUDHAN, SRI.B.V.JOY SANKER, SRI.JACOB CHACKO, SRI.BIJI MATHEW. RESPONDENT(S): ---------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAX DEPARTMENT, KOZHIKODE 673 001. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES DEPARTMENT, KOYILANDY, KOZHIKODE 673 305. *ADDL.R4 IMPLEADED: R4. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM BENCH, ERNAKULAM - 682 016. (*ADDL.R4 IS IMPLEADED AS PER ORDER DTD. 27/10/2011 IN I.A.NO.16936/2011) R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.27861/2011 G APPENEDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE DISSOLUTION DEED DT.31.10.2008. EXT.P2 TRUE COPY ASSESSMENT ORDER DT.16.12.2010. EXT.P3 TRUE COPY OF THE ORDER OF THE ASSISTANT COMMISSIONER (APPEALS) KOZHIKODE 11.5.2011. EXT.P4 TRUE COPY OF THE APPEAL BY THE PETITIONER AGAINST EXT.P3 BEFORE THE KVAT, TRIBUNAL ERNAKULAM BENCH DT.22.9.2011. EXT.P5 TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE APPEAL BEFORE THE KVAT, TRIBUNAL ERNAKULAM BENCH DT.22.9.2011. EXT.P6 TRUE COPY OF THE EARLY HEARING PETITION FILED ALONG WITH THE APPEAL BEFORE THE KVAT, TRIBUNAL ERNAKULAM BENCH DT.22.09.2011. EXT.P7 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT DT.11.02.2011. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 27861 of 2011 ================== Dated this the 27th day of October, 2011 J U D G M E N T Against Ext.P2 assessment order, the petitioner filed an appeal, in which, he suffered Ext.P3 appellate order dismissing the appeal. The petitioner filed Ext.P4 further appeal before the additional 4th respondent-Appellate Tribunal along with Ext.P5 stay petition. The petitioner's grievance in this writ petition is that during the pendency of the stay petition, coercive revenue recovery proceedings have been initiated by the 3rd respondent. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 4th respondent-Appellate Tribunal to consider and pass orders on Ext.P5 stay petition, as expeditiously as possible, at any rate, within three weeks from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge