IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 4TH AUGUST 2011 / 13TH SRAVANA 1933 WP(C).No. 38080 of 2010(H) ----------------------------------- PETITIONER(S): ------------------- M/S. SHINE CERAMICS 32/403, COHIN UNIVERSITY.P.O., S.KALAMASSERY, KOCHI-22 REPRESENTED BY ITS AUTHORISED SIGNATORY: ALIKUNJU.A.A. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------------- 1. THE DY.COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 032. 2. THE ASSISTANT COMMISSIONER) SPECIAL, CIRCLE III, ERNAKULAM - 682 031. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 38080/2010 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REPLY DATED 27/04/2010. P2: COPY OF THE REPLY DATED 23/06/2010. P3: COPY OF THE ASSESSMENT ORDER. P4: COPY OF THE MEMORANDUM OF APPEAL. P5: COPY OF THE STAY APPLICATION. P6: COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT IN EXHIBIT P5 STAY APPLICATION. P7: COPY OF THE MONTHLY RETURNS FROM AUGUST TO OCTOBER 2010 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 38080 of 2010 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of August, 2011 J U D G M E N T In this writ petition, the petitioner is challenging Ext.P6 order passed by the 1st respondent appellate authority under the Kerala Value Added Tax Act directing the petitioner to pay 1/3rd of the amounts disputed in the appeal as a condition for stay of recovery. Ordinarily, I would not have interfered with such an order despite the protestations of the petitioner. But the counsel for the petitioner submits that, the appeal was actually heard on in July 2011 and orders are awaited. In the above circumstances, I am of opinion that further proceedings for recovery can be stayed till the appellate authority passes orders in the appeal. Accordingly this writ petition is disposed of with the following directions: The 1st respondent appellate authority shall pass orders in the appeal in which Ext.P6 order has been W.P.(C)No. 38080 of 2010 -2- passed, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. Till orders are passed, further proceedings for recovery of the tax disputed in the appeal filed by the petitioner shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/