IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 19869 of 2011(G) --------------------------------------- PETITIONER(S): ----------------------- A.P. STEEL RE-ROLLING MILLS PVT. LTD., NIDA, KANJIKODE, PALAKKAD - 678 621 REPRESENTED BY ITS FINANCE MANAGER SRI. SENTHILKUMAR. BY ADVS. SRI.E.K.NANDAKUMAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH MENON DR.K.P.PRADEEP SRI.KURYAN THOMAS RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES) GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. R1 TO R4 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19869/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE SIR NO.118530 DATED 18/01/2011 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, PALAKKAD. P2 COPY OF THE NOTICE NO.IPD/III/27/2010-11 DATED 05/05/2011 ISSUED UNDER SECTION 67(1) OF THE KVAT ACT,BY THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, PALAKKAD. P3 COPY OF THE REPLY DATED 27/05/2011 FILED BY THE PETITIONER TO THE SECOND RESPONDENT. P4 COPY OF THE PENALTY ORDER NO.IPD III/27/2010-11 DATED 30/05/2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. P5 COPY OF THE APPEAL DATED 9TH JULY, 2011 WITHOUT ANNEXURE FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT. P6 COPY OF THE STAY APPLICATION DATED 9TH JULY, 2011 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P7 COPY OF THE DEMAND NOTICE NO.A2.1676/11 DATED 15/07/2011 FOR THE YEAR 2010-11 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.19869 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2011 J U D G M E N T Against Ext.P4 penalty order, the petitioner has filed Ext.P5 appeal along with Ext.P6 stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay application, recovery proceedings have been initiated by the respondents 2 & 4 for recovery of the disputed penalty. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 3rd respondent shall consider and pass orders on Ext.P6 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are thus passed, coercive recovery proceedings for recovery of the disputed penalty in Ext.P5 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/