IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 26TH APRIL 2011 / 6TH VAISAKHA 1933 WP(C).No. 12622 of 2011(C) -------------------------- PETITIONER: --------------- M/S. BADHAR TRADERS, THANIYAMBARAM, THAVANUR, KUZHIMANNA, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER,M.UMMER. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: --------------------- 1. THE ASSISTANT COMMISSIONER(KVAT), SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM-676505. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676121. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.SURENDRA MOHAN, J. ------------------------------------------- W.P.(C) No.12622 of 2011 ------------------------------------------- Dated this the 26th April, 2011 JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax and Central Sales Tax Act was assessed to tax for the year 2005-2006 as per Ext.P1 order. The petitioner has challenged the said order in appeal before the second respondent by filing Ext.P2 appeal. The petitioner has also filed Ext.P3 petition for stay along with the appeal. According to the petitioner, no orders have been passed on Ext.P2 or Ext.P3, so far. However, Exts.P5 and P6 proceedings have been issued for recovery of the tax assessed. Therefore, the petitioner seeks appropriate direction for keeping the recovery proceedings in abeyance until the appeal is finally disposed of. 2. I have heard the learned Government Pleader also. In view of the fact that Ext.P2 appeal is pending consideration of the second respondent, I do not think it necessary to consider the merits of the contentions raised in this writ petition. In the circumstances of the case, it is WPC No.12622/2011 2 sufficient that the second respondent is directed to pass orders on Ext.P3 stay petition on an early date. 3. In the above circumstances, this writ petition is disposed of directing the second respondent to consider the stay petition filed by the petitioner, evidenced herein by Ext.P3, in accordance with law and to pass appropriate orders thereon as expeditiously as possible and at any rate within a period of one month from the date of receipt of a copy of this judgment. Pending disposal of Ext.P3 as stipulated above, all proceedings for recovery of the tax assessed shall be kept in abeyance. K.SURENDRA MOHAN, JUDGE css/