IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26770 of 2011(U) ----------------------------------------- PETITIONER(S): ------------------------- M/S.MAHINDRA AUTO SALES & SERVICES, 32/1481A, MAHINDRA TOWERS, KOCHAPPILLY ROAD, PALARIVATTOM- 682 025, ERNAKULAM DISTRICT REPRESENTED BY MANAGING PARTNER M.J.MAISON. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER, KERALA VALUE ADDED TAX,(KVAT) 2ND CIRCLE, COMMERCIAL TAXES, KALAMASSERY AT PALARIVATTOM,COHCIN -682 025. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, COCHIN- 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, CIVIL STATION KAKKANAD, COCHIN- 682 030. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.26770/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF NOTICE NO.TIN .32071393732/09-10 DT.25.04.11 ISSUED U/S 25(1) OF THE KERALA VALUE ADDED TAX ( KVAT) ACT 2003, ISSUED BY THE IST RESPONDENT TO THE PETITIONER. EXT.P2 TRUE COPY OF REPLY DT.11.05.2011 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXT.P3 TRUE COPY OF REVISED MANUAL ANNAUL RETURN FOR THE YEAR 2009-10 SUBMITTED BY THE PETITIONER FOR THE IST RESPONDENT. EXT.P4 TRUE COPY OF ASSESSMENT ORDER NO.32071393732/09-10 DT.26.05.2011 FOR THE YEAR 2009-10, ISSUED TO THE PETITIONER BY THE IST RESPONDENT. EXT.P5 TRUE COPY OF STATUTORY APPEAL IN FORM NO.29 DT.01.07.11, FILED BEFORE 2ND RESPONDENT AGAINST EXT.P4. EXT.P6 TRUE COPY OF EARLY HEARING PETITION, FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, ALONG WITH EXT P5 APPEAL. EXT.P7 TRUE COPY OF STAY PETITION, FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, ALONG WITH EXT P5 APPEAL. EXT.P8 TRUE COPY OF RR NOTICE IN FORM NO.1 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26770 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of October, 2011 J U D G M E N T Against Ext.P4 assessment order, the petitioner has filed Ext.P5 appeal along with Ext.P6 petition for early hearing and Ext.P7 stay petition. The petitioner’s grievance in this writ petition is that while the stay petition is pending, revenue recovery proceedings have been initiated by the 3rd respondent to recover the tax disputed in the appeal. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent appellate authority to consider and pass orders on Ext.P7 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 passed on Ext.P7 stay petition, coercive recovery of the tax disputed in Ext.P5 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/