IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 18009 of 2011(A) ---------------------------------------- PETITIONER(S): ------------------------ ANWAR T.A, MANAGING PARTNER M/S. TEE PEE ASSOCIATES, EDAPPALLY, COCHIN- 682 026. BY ADV. SRI.C.A.SADASIVAN, SRI.JOY P.JOSE, SRI.SOJAN MATHEW, SRI.C.V.SASI. RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. ASSISTANT COMMISSIONER (W.C), OFFICE OF THE DEPUTY COMMISSIONER, ERNAKULAM, PIN- 682 016. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX PERUMANUR, ERNAKULAM- 682 015. 4. INSPECTING ASST. COMMISSIONER, ERNAKULAM AT KAKKANAD, PIN- 682 030. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 18009 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE DATED 01/04/2009. EXT.P2: COPY OF THE PARTNERSHIP DEED DATED 20/01/2009. EXT.P3: COPY OF THE ASSESSMENT ORDER DATED 28/02/2011. EXT.P4: COPY OF THE APPEAL MEMORANDUM DATED 02/06/2011. EXT.P5: COPY OF THE I.A. DATED 02/06/2011. EXT.P6: COPY OF THE RECOVERY NOTICE DATED 23/06/2011. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 18009 of 2011 ================== Dated this the 5th day of July, 2011 J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act. Against Ext.P3 assessment order, the petitioner filed Ext.P4 appeal along with Ext.P5 application for stay. Before the appellate authority could consider the stay application, the assessing authority initiated revenue recovery proceedings and Ext.P6 recovery notice has been served on the petitioner. According to the petitioner, it is unjust to enforce recovery proceedings when the appellate authority did not have a chance to consider the application for stay filed by the petitioner. 2. I have heard the learned Government Pleader also. 3. I am also of opinion that it is only appropriate that the appellate authority considers and passes orders on Ext.P5 stay application filed by the petitioner. Accordingly, I direct the 3rd respondent to consider and pass orders on Ext.P5 stay application filed by the petitioner, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment, after affording an opportunity of being heard to the petitioner. Till orders are thus passed on the stay application, further coercive proceedings shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge