IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 1688 of 2011(I) ------------------------- PETITIONER: --------------- SUNIL JAIN, PROPRIETOR, THUSHAR FLOORING SELECTIONS, KADAMKODE, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, SECOND CIRCLE, PALAKKAD-678 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. ADV.MR. V.K. SHAMSUDHEEN – GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ----------------------------------- W.P.(C) No.1688 OF 2011 --------------------------------------- Dated this the 18th day of January, 2011 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has filed Ext.P2 appeal along with Ext.P3 application for stay and Ext.P4 application for early hearing of the petitioner before the second respondent. However, before passing orders on the stay petition, Ext.P5 demand notice has been issued by the third respondent. The petitioner challenges the same. According to the petitioner, it is unjust for the third respondent to enforce the demand, while stay petition is still pending. 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 the following directions: The second respondent shall 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 W.P.(C)No.1688/11 2 orders are passed on Ext.P3 stay petition, further coercive proceedings for recovery of the disputed tax shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.1688/11 3