IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND JUNE 2011 / 1ST ASHADHA 1933 WP(C).No. 16731 of 2011(N) ---------------------------------------- PETITIONER(S): ----------------------- BHARAT PETROLEUM CORPORATION LIMITED KOCHI REFINERY, AMBALAMUGAL, (NOW AMALGAMATED WITH BHARATH PETROLEUM CORPORATION LTD.), REP. BY ITS SENIOR FINANCE MANAGER, K.SUNDARESWARA IYER. BY ADV. SRI.V.V.ASOKAN, SRI.R.JAIKRISHNA. RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM-682 015. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, ERNAKULAM-682 015. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 16731 of 2011(V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER OF THE PASSED BY THE 1ST RESPONDENT (AY- 2000-01 (KGST)). EXT.P1(a): COPY OF THE CST ASSESSMENT ORDER FOR THE AY-2000-2001. EXT.P2: COPY OF THE ORDER OF THE PASSED BY THE 1ST RESPONDENT (AY- 2004-05 (KGST)). EXT.P3: COPY OF THE ORDER OF THE PASSED BY THE 1ST RESPONDENT (AY- 2004-05 (CST)). EXT.P3(a): COPY OF THE RECTIFICATION ORDER PASSED BY THE 1ST RESPONDENT (AY-2004-05 (CST)). EXT.P3(b): COPY OF THE RECTIFICATION ORDER PASSED BY THE 1ST RESPONDENT (AY-2004-05 (CST)). EXT.P4: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-00-01 (KGST)). EXT.P4(a): COPY OF THE STAY APPLICATION BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-00-01 (KGST)). EXT.P5: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-04-05 (KGST)). EXT.P5(a): COPY OF THE STAY APPLICATION BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-04-05 (KGST)). EXT.P6: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-04-05 (CST)). EXT.P6(a): COPY OF THE STAY APPLICATION BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY-04-05 (CST)). EXT.P7: COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT (AY-2000-01 (KGST)). EXT.P8: COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT (AY-2004-05 (KGST)). EXT.P9: COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT (AY 2004-05 (CST)). RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16731 of 2010 --------------------------------- Dated this the 22nd day of June, 2011 JUDGMENT Assessments under the Kerala General Sales Tax Act (KGST Act) and the Central Sales Tax Act (CST Act) with respect to the years 2000-01 were finalised against the petitioner as per Exts.P1 and P1(a). Exts.P2 and P3 are the assessments finalised under the said Acts with respect to the year 2004-05, respectively. Ext. P3(a) is the rectified order passed under the CST Act for the year 2004-05, which was again rectified through Ext.P3(b). Against Exts. P1 and P2 as well as against Ext.P3 which is rectified through Exts.P3(a) and P3(b), the petitioner had filed Ext.P4, P5 and P6 appeals accompanied by Exts.P4(a), P5(a) and P6(a) stay petitions before the 2nd respondent. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps for recovery has now been initiated on the basis of Exts.P7 to P9 notices. WP(C).16731/2011 2 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P4(a), P5(a) and P6(a) stay petitions filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Exts.P1 , which is now initiated on the basis of Exts.P7 to P9 notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).16731/2011 3 /true copy/