IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 2ND SEPTEMBER 2011 / 11TH BHADRA 1933 WP(C).No. 23615 of 2011(B) -------------------------- PETITIONER: --------------- M/S.ALIF STEEL AGENCIES, V/1421, MEGHA ANNEX, NIDA, KANJIKODE, PALAKKAD. REPRESENTED BY ITS PARTNER FARIS K. BY ADV. SRI.P.A.AUGUSTIAN SRI.V.K.SATHYANATHAN SRI.M.A.BABY SMT.V.VIJITHA RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, TRIVANDRUM - 695 001. 2. ASST.COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD - 678 001. 3. INSPECTING ASST.COMMISSIONER, DEPT. OF COMMERCIAL TAXES, PALAKKAD - 678 001. 4. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 018. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23615 of 2011(B) APPENDIX --------------- PETITIONER'S EXHIBITS ----------------------------------- P1: TRUE COPIES OF THE ORDER OF THE PROCEEDINGS OF THE RESPONDENT NO.2 DATED 6.7.11 P2: TRUE COPY OF THE NOTICE OF DEMAND NO.49/11-12 DT.6.7.11 P3: TRUE COOPIES OF THE ORDER NO.32090229415/10-11/PENDALTY DT.6.7.11 P4: TRUE COPY OF THE NOTICE OF DEMAND NO.50/11-12 DT.6.7.11 P5& 6: TRUE COPOIES OF THE CHALLAN EVIDENCING PAYMENT OF APPEAL FEE ON 10.8.11 P7 & 8: TRUE COPIES OF THE DEMAND NOTICE UNDER SECTION 7 DT.22.8.11 P9: TRUE COPY OF THE APPEAL, CHALLENGING EXT.P1 ORDER AND P2 NOTICE. P-9(a): TRUE COPY OF THE STAY PETITION PRAYING FOR STAY OF EXT.P1 ORDER AND P2 NOTICE. P-9(b): TRUE COPY OF THE PETITION FILED FOR EARLY HEARING OF EXT.P9 APPEAL AND P-9(a) STAY PETITION. P10: TRUE COPY OF THE APPEAL, CHALLENGING EXT.P-3 ORDER AND P-4 NOTICE. P10(a): TRUE COPY OF THE STAY PETITION PRAYING FOR STAY OF EXHIBIT P-3 ORDER AND P-4 NOTICE. P10(b): TRUE COPY OF THE PETITION FILED FOR EARLY HERAING OF EXT.P-10 APPEAL AND P10(a) STAY PETITION. RESPPONDENT'S EXHIBITS :NIL //TRUE COPY// PA TO JUDGE S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 23615 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 2nd day of September, 2011. J U D G M E N T Against Ext. P1 and P3 orders, the petitioner has filed Ext. P9 and P10 appeals along with Ext. P9(a) and P10(a) 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 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 3rd respondent shall consider and pass orders on the stay petitions within one month. Till the disposal of the stay petitions, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/