IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 1ST AUGUST 2011 / 10TH SRAVANA 1933 WP(C).No. 20884 of 2011(I) --------------------------------------- PETITIONER(S): ------------------------- M/S. M.K.R.ENTERPRISES, A.V.S ROAD, KOTTAKKAL, MALAPPURAM,PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER, U.THILAKAN. BY ADVS. SRI.K.SRIKUMAR, SRI.K.MANOJ CHANDRAN, SRI.P.R.AJITHKUMAR. RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT) DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, MALAPPURAM 676 505. 2. THE SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, PALAKKAD, REPRESENTED BY ITS SECRETARY 678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER. DEPARTMENT OF COMMERCIAL TAXES, MANJERI 676 121. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.20884/2011 I APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 2008-09 DTD. 04/02/2010. P2: COPY OF THE APPELLATE ORDER DTD. 15/03/2011. P3: COPY OF THE APPEAL DTD. 26/07/2011. P4: COPY OF THE STAY PETITION DTD. 26/07/2011. P5: COPY OF THE EARLY HEARING PETITION DTD. 26/07/2011. P6: COPY OF THE DEMAND NOTICE DTD. 16/07/2011. P7: COPY OF THE LETTER DTD. 28/07/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ------------------------------------- WP(C) No.20884 of 2011 -------------------------------------- Dated this the 1st day of August, 2011 JUDGMENT The petitioner is an assessee under the K.G.S.T Act. Against an assessment under the Act, the petitioner has filed an appeal before the First Appellate Authority. Dissatisfied with the orders passed by the First Appellate Authority, the petitioner filed a second appeal before the second respondent Appellate Tribunal. The petitioner submits that the petitioner has also filed Ext.P4 stay petition for stay of recovery of the tax disputed in the appeal. The petitioner's grievance is that, before the Tribunal could consider the stay petition, recovery proceedings have been initiated. According to the petitioner, the Tribunal does not have regular sittings and a sitting is scheduled on 11.08.2011. The petitioner seeks a direction to the Tribunal to consider the Ext.P4 stay petition in the siting of the Tribunal on 11.08.2011. 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 second respondent to consider Ext.P4 stay petition filed by the petitioner in the sitting to be held on 11.08.2011. S.SIRI JAGAN JUDGE dmb