IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 18567 of 2011(U) ---------------------------------------- PETITIONER(S): ------------------------ M/S GEO MOTORS CAR ZONE, DOOR NO.31/406, PARADISE ROAD, JANATHA JUNCTION, VYTTILA, KOCHI-682 019, REPRESENTED BY ITS MANAGING PARTNER SHRI.MATHEW GEORGE. BY ADV. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH, DR.K.P.PRADEEP, SRI.KURYAN THOMAS. RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT THIRUVANANTHAPURAM-695 001. 2. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 18567 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 28/01/2011 FOR THE YEAR 2005-06 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P2: COPY OF THE ASSESSMENT ORDER DATED 29/11/2010 FOR THE YEAR 2008-09 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P3: COPY OF THE APPEAL DATED 01/03/2011 FOR THE YEAR 2005-06 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT (WITHOUT ANNEXURES). EXT.P4: COPY OF THE APPEAL DATED 11/02/2011 FOR THE YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT (WITHOUT ANNEXURES). EXT.P5: COPY OF THE STAY APPLICATION DATED 01/03/2011 FOR THE YEAR 2005-06 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P6: COPY OF THE STAY APPLICATION DATED 11/02/2011 FOR THE YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P7: COPY OF THE DEMAND NOTICE NO.A5.2625/11 DATED 14/06/2011 FOR THE YEAR 2005-06 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXT.P7(a): COPY OF THE NOTICE NO.A5.2625/11 DATED 27/06/2011 FOR THE YEAR 2005- 06 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXT.P8: COPY OF THE DEMAND NOTICE NO.A5.1063/11 DATED 28/03/2011 FOR THE YEAR 2008-09 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18567 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of July, 2011. J U D G M E N T Against Exts. P1 and P2 orders, the petitioner filed Exts. P3 and P4 appeals along with Exts. P5 and P6 stay applications. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay petition, recovery proceedings have been initiated by Exts. P7, P7(a) and P8. According to the petitioner, it is unjust to enforce the recovery when the appellate authority did not get a chance to consider the stay application. 2. I have heard the learned Government Pleader also. 3. I am of opinion that it is unjust to enforce recovery when the appellate authority did not have any occasion to consider the stay petition. Accordingly, the writ petition is disposed of with the following directions: The 3rd respondent-appellate authority shall consider and pass on Exts. P5 and P6 stay petitions as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till then coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/