IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 10TH MAY 2011 / 20TH VAISAKHA 1933 WP(C).No. 13146 of 2011(P) -------------------------- PETITIONER: -------------- K.P.RAJEEVAN, PROPRIETOR, PADINJAT PAINTS AND HARDWARES, KODUNGALLUR. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ----------------- 1. COMMERCIAL TAX OFFICER, KODUNGALLUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 3. INSPECTING ASST. COMMISSIONER, THRISSUR IN CHARGE OF INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA. BY SRI. K.P. PRADEEP, SPL. GOVT. PLEADER(TAXES) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ---------------------------------------------- W.P(C).No. 13146 of 2011 ---------------------------------------------- Dated this the 10th day of May, 2011 JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax Act on the rolls of the first respondent. Feeling aggrieved by Exhibit P1 order of assessment, the petitioner has preferred Exhibit P2 appeal. Along with Exhibit P2, Exhibit P3 stay petition was also moved before the second respondent. This Writ Petition has been filed on being aggrieved by the action on the part of the assessing authority in initiating steps to recover the assessed amount as per Exhibit P4, pending Exhibit P2 appeal. 2. I have heard learned counsel for the petitioner and also the learned Government Pleader. 3. Admittedly, the petitioner has already preferred Exhibit P2 appeal against Exhibit P1 order of assessment. Before the appellate authority the petitioner has also moved Exhibit P3 stay petition. The learned Government Pleader submitted that appropriate orders will be passed on Exhibit P3 stay petition within a period of three weeks. WP(C).13146/11 - 2 - In view of the said submission, this Writ Petition is disposed of with a direction to the third respondent to keep in abeyance Exhibit P4 order till orders are passed on Exhibit P3 stay petition. It will also be open to the assessing authority to dispose of Exhibit P2 appeal itself within the said stipulated time. C.T.RAVIKUMAR, JUDGE vgs