IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 WP(C).No. 34157 of 2011(T) --------------------------------------- PETITIONER(S): ------------------------ M/S.KAVERI PET AND POLYFORMS PVT.LTD., PERINGOLE, KOLENCHERRY, KOCHI-682 311, REPRESENTED BY ITS EXECUTIVE DIRECTOR SRI.A.R.SASIKUMAR. BY ADV. SRI.ANIL D. NAIR SRI.PREM NAVAS J.R. SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------------------- 1. ASSISTANT COMMISSIONER-II, COMMERCIAL TAXES, SPECIAL CIRLCE, PERUMBAVOOR.PIN-683 542. 2. THE DEPUTY COMMISSIONER(APPEALS), ERNAKULAM.PIN-682 030. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,MUVATTUPUZHA.PIN-686 661. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY(TAXES), THIRUVANANTHAPURAM.PIN-685 001. R1 TO R4 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.34157/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER DATED 17/10/2011 FOR THE YEAR 2005-06 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P2 COPY OF THE ORDER DATED 3/10/2011 FOR THE MONTH OF APRIL 2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P3 COPY OF THE ORDER DATED 24/10/2011 FOR THE MONTH OF MAY 2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P4 COPY OF THE ORDER DATED 3/11/2011 FOR THE MONTH OF JUNE 2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P5 COPY OF THE APPEAL FOR THE YEAR 2005-06 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P6 COPY OF THE APPEAL FOR THE PERIOD APRIL 2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P7 COPY OF THE APPEAL FOR THE PERIOD MAY 2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P8 COPY OF THE APPEAL FOR THE PERIOD JUNE 2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P9 COPY OF THE STAY PETITION FOR THE YEAR 2005-06 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P10 COPY OF THE STAY PETITION FOR THE PERIOD APRIL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P11 COPY OF THE STAY PETITION FOR THE PERIOD MAY FILED BY THE PETIODER BEFORE THE 2ND RESPONDENT. P12 COPY OF THE STAY PETITION FOR THE PERIOD JUNE FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P13 COPY OF THE REVENUE RECOVERY NOTICE ISSUED TO THE PETITIONER BY THE THIRD RESPONDENT. P14 COPY OF THE REVENUE RECOVERY NOTICE DATED 24/11/2011 ISSUED TO THE PETITIONER BY THE THIRD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ sts P.A.TO.JUDGE S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 34157 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 20th day of December, 2011. J U D G M E N T Against Exts. P1 to P4 assessment orders, the petitioner has filed Exts. P5 to P8 appeals along with Exts. P9 to P12 petitions 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 petitions. The learned Government Pleader opposes the prayer. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the stay petitions within one month. Till disposal of the stay petitions, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/