IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 17TH OCTOBER 2011 / 25TH ASWINA 1933 WP(C).No. 27408 of 2011(A) ---------------------------------- PETITIONER(S): ------------------- M/S.KABEER TRADERS, VII/614, JEW TOWN, COCHIN-682 002, REPRESENTED BY ITS MANAGING PARTNER MR.C.M.ASHRAF. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): -------------------- 1. COMMERCIAL TAX OFFICER, KVAT 1ST CIRCLE, COMMERCIAL TAXES, MATTANCHERY-682 002. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, COCHIN-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SALES TAX COMPLEX, MATTANCHERY- 682 002. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 27408/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF REVISED ANNUAL RETURN FOR THE YEAR 2008 - 09, UNDER THE CST ACT, SUBMITTED BY THE PETITIONER, BEFORE THE 1ST RESPONDENT. P2: COPY OF NOTICE U/R.6(5) OF THE CST (KERALA) RULES, 1957, ISSUED TO THE PETITIONER, BY THE 1ST RESPONDENT. P3: COPY OF REPLY DATED 22.07/2011 SUBMITTED BY THE PETITIONER AGAINST EXT. P2, BEFORE THE 1ST RESPONDENT. P4: COPY OF ASSESSMENT ORDER NO.32150386394 C/08 - 09 DATED 26/07/2011 FOR THE YEAR 2008 - 2009, UNDER THE CST ACT, ISSUED TO THE PETITIONER, BY THE 1ST RESPONDENT. P5: COPY OF STATUTORY APPEAL IN FORM NO.29 DATED 03/08/2011, FILED BEFORE 2ND RESPONDENT AGAINST EXT. P4 ORDER. P6: COPY OF RR NOTICE IN FORM NO.1 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P7: COPY OF STAY PETITION, FILED BY THE PETITIONER, BEFORE THE 2ND RESPONDENT, ALONG WITH EXT. P5 APPEAL. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 27408 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 17th day of October, 2011. J U D G M E N T Against Ext. P4 assessment order, the petitioner has filed Ext. P5 appeal along with Ext. P7 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/