IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 22701 of 2011(K) -------------------------------- PETITIONER(S): --------------- A.J.ANNAKUTTY AGED 41, W/O.CHERIYAN MATHEW @ THANKACHAN, PROPRIETRESS, ANJALI BROILERS, KADALIKADU, VAZHAKULAM P.O., MUVATTUPUZHA, PIN-686 670. BY ADV. SRI.SHYSON P.MANGUZHA RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES ERNAKULAM, PIN-682 011. 2. THE INTELLEGENCE OFFICER (IB) COMMERCIAL TAXES, IDUKKI, THODUPUZHA, PIN-685 584. 3. THE DEPUTY TAHSILDAR (R.R.) MUVATTUPUZHA, PIN-686661. 4. THE VILLAGE OFFICER, MANJALOOR VILLAGE, VAZHAKULAM P.O., MUVATTUPUZHA, PIN-686670. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22701 of 2011(K) APPENDIX PETITIONER'S EXHIBITS EXT.P1: COPY OF ORDER DTD 5.10.2009 IN S.T.APPEAL NO.KVAT 2251/09 PASSED BY R1. EXT.P2; COPY OF DEPOSITION DTD 14.5.2010 OF SRI. GOPALKRISHNA KAIMAL. EXT.P3: COPY OF THE DEPOSITION DTD 24.6.2010 OF SRI. NOBLE JOSEPH. EXT.P4: COPY OF THE DEPOSITION DTD 25.6.2010 OF SRI.BIJOY VATTAPRAMBIL. EXT.P5: COPY OF DEPOSITION DTD 25.6.2010 OF THANKACHAN KALLIKKATTU. EXT.P6: COPY OF THE DEPOSITION DTD 25.6.2010 OF SRI. JOHNY THENASSERIL. EXT.P7: COPY OF ORDER NO.24/2005-2006 DTD 28.2.2011 PASSED BY R2. EXT.P8: COPY OF DEMAND NOTICE DTD 28.2.2011 ISSUED BY R2. EXT.P9: COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER CHALLENGING EXT.P7 ORDER. DTD 6.6.11 EXT.P10: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE R1 DTD 6.6.2011. EXT.P11: COPY OF THE DEMAND NOTICE DTD 19.7.2011 ISSUED BY R3 U/S 7 OF REVENUE RECOVERY ACT. TRUE COPY PA TO JUDGE. acd S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22701 OF 2011 ---------------------------------------------- Dated this the 20th day of August, 2011 JUDGMENT Against Ext.P7 order imposing penalty under the Kerala Value Added Tax Act, the petitioner filed Ext.P9 appeal along with Ext.P10 stay petition. The petitioner's grievance in this writ petition is that now without disposing of the stay petition, Ext.P11 revenue recovery proceedings have been initiated for recovery of the disputed penalty. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay application. 2. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce the recovery proceedings before the appellate authority can consider and pass orders on the stay petition. Accordingly, this writ petition is disposed of with a direction to the 1st respondent to consider and pass orders on Ext.P10 stay petition, as expeditiously as possible, at any rate, within one W.P.(C)No.22701/11 2 month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P10, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22701/11 3