IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 18989 of 2011(W) -------------------------- PETITIONER(S): --------------------- JOS PAUL (PROPRIETOR), JMJ TRADERS, VELLOORKUNNAM, MUVATTUPUZHA. BY ADVS. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI SRI.K.N.KRISHNAN NAMBOOTHIRI RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. COMMERCIAL TAX OFFICER, MUVATTUPUZHA, PIN-686 661. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PERUMANUR, ERNAKULAM-682 015. 4. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA, PIN-686 661. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18989 of 2011 APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09. P2 : COPY OF THE APPEAL DATED 14/02/2011. P3 : COPY OF THE I.A. DATED 14/02/2011. P4 : COPY OF THE RECOVERY NOTICE DATED 30.06.2011. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE smvd S. SIRI JAGAN, J ================== W.P.(C).No. 18989 of 2011 ================== Dated this the 13th day of July, 2011 JUDGMENT Against Ext. P1 assessment order under the Kerala Value Added Tax Act, petitioner has filed Ext.P2 appeal alongwith Ext. P3 stay petition. Petitioner's grievance in this writ petition is that before the appellate authority could consider Ext.P3 stay application, the assessing authority has initiated recovery proceedings for recovery of the disputed tax, which, according to the petitioner, is unjust and unreasonable. 2. I have heard the learned Government Pleader also. I am of the opinion that before the appellate authority could consider and pass orders on the stay petition, it is unjust to enforce the recovery proceedings. Accordingly this writ petition is disposed of with the following directions: The 3rd respondent appellate authority shall consider W.P.(C).No. 18989 of 2011 -: 2 :- and pass orders on Ext. P3 stay application, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P3 stay application, further coercive recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE smvd