IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28270 of 2011(G) ----------------------------------------- PETITIONER(S): ------------------------- M/S. DLF SOUTHERN TOWN (P) LTD., DOOR NO.60, 5TH FLOOR PDR BHAVAN, FORESHORE ROAD, KOCHI-16, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI. ASOKA KUMARAN NAIR T.R. (ASHOK.K.NAIR.) BY ADVS. SRI.SHAJI THOMAS, SRI.N.NAGARESH, SRI.BINU PAUL, SRI.T.V.VINU, SRI.SHINE MATHEWS(VADAKKEKARA), SRI.ARUN CHANDY. RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES, GOVT. OF KERALA, TRIVANDRUM-695 001. 2. COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES,TRIVANDRUM-695 001. 3. ASSISTANT COMMISSIONER(WORKS CONTRACT) O/O THE DEPUTY COMMISSIONER(WORKS CONTRACT) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 018. 4. DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 018. R1 TO R4 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.28270/2011 G APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE DATED 24-01-2011 ISSUED BY THE THIRD RESPONDENT FOR THE YEAR 2008-09. EXT.P2 TRUE COPY OF THE NOTICE DATED 24-01-2011 ISSUED BY THE THIRD RESPONDENT FOR THE YEAR 2009-10. EXT.P3 TRUE COPY OF THE REPLY DATED 15-02-2011 SUBMITTED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2008-09. EXT.P4 TRUE COPY OF THE REPOLY DATED 15-02-2011 SUBMITTED BY THE PETITIONER FOR ASSESSMENT YEAR 2009-10. EXT.P5 TRUE COPY OF THE LETTER DATED 7-3-2011 FOR ASSESSMENT YEAR 2008-09. EXT.P6 TRUE COPY OF THE LETTER DATED 7-3-2011 FOR THE ASSESSMENT YEARS 2009-10. EXT.P7 TRUE COPY OF THE ORDER DATED 28-6-2011 ISSUED BY THE THIRD RESPONDENT FOR ASSESSMENT YEAR 2008-09. EXT.P8 TRUE COPY OF THE ORDER DATED 28-06-2011 ISSUED BY THE THIRD RESPONDENT FOR ASSESSMENT YEAR 2009-10. EXT.P9 ACKNOWLEDGED COPY OF THE APPEALS FILED BEFORE THE DCCT (A) CHALLENGING EXT. P7 ASSESSMENT ORDER ALONG WITH PETITIONS FOR STAY OF RECOVERY PROCEEDINGS AND PETITION FOR EARLY HEARING DATED 21-10-2011. EXT.P10 ACKNOWLEDGED COPY OF THE APPEALS FILED BEFORE THE DCCT (A) CHALLENGING EXT. P8 ASSESSMENT ORDER ALONG WITH PETITIONS FOR STAY OF RECOVERY PROCEEDINGS AND PETITION FOR EARLY HEARING DATED 21-10-2011. EXT.P11 TRUE COPY OF THE JUDGMENT DATED 6-4-2011 IN WPC NO.11113 OF 2011 OF THIS HON'BLE COURT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 28270 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of October, 2011 J U D G M E N T Against Exts.P7 & P8 assessment orders, the petitioner has filed Exts.P9 & P10 appeals along with stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are pending, revenue recovery proceedings have been initiated by the 3rd respondent to recover the tax disputed in the appeals. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 4th respondent appellate authority to consider and pass orders on the stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on the stay petitions, coercive recovery of the tax disputed in Exts.P9 & P10 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/-