IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 19TH AUGUST 2011 / 28TH SRAVANA 1933 WP(C).No. 22087 of 2011(I) -------------------------- PETITIONER(S): ----------------------- M/S.SHASTHAA STEELS PRIVATE LIMITED, SY.NO.370 PART & 374 PART, NIDA, KANJIKODE, PALAKKAD DISTRICT, PIN - 678 621; REPRESENTED BY ITS MANAGER (ACCOUNTS) SRI.SUBASH.M BY ADV. SRI.M.A.SHAFIK SRI.ASWIN GOPAKUMAR RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT, PALAKKAD - 678 001. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES COMPLEX, PERUMANOOR, ERNAKULAM - 682 015. 4. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES OFFICE, PALAKKAD - 678 001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.22087/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ASSESSEMENT ORDER DTD. 28.6.2011 PASSED BY THE 2ND RESPONDENT. P2:- COPY OF THE STATUTORY APPEAL DTD. 8.8.2011 FILED BY THE PETITIONER COMPANY IN FORM NO.29. P3:- COPY OF THE INTERLOCUTORY APPLICATION DTD. 8.8.2011 FOR STAY OF RECOVERY OF TAX. P4:- COPY OF THE DEMAND NOTICE DTD. 1.8.2011 ISSUED BY THE RESPONDENT NO.4 UNDER SECTION 7 OF THE REVENUE RECOVERY ACT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 22087 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 19th day of August, 2011. J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay application. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay application, revenue recovery proceedings are initiated for recover of tax disputed in Ext.P2 appeal. The petitioner therefore seeks expeditious disposal of the stay petition as also stay of recovery of tax in the meanwhile. 2. There is some confusion regarding the date of receipt of the assessment order by the petitioner and the date of receipt of the appeal. However, I dispose of this writ petition with the following directions: If the appeal has been filed within time, the 3rd respondent- appellate authority shall consider and pass orders on Ext.3 stay application 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 Ext.P3 stay application, further coercive proceedings for recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. The benefit of this judgment would not be available if the appeal is belated. Sd/- S. Siri Jagan, Judge. Tds/