IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 25TH AUGUST 2011 / 3RD BHADRA 1933 WP(C).No. 23117 of 2011(L) ------------------------------------- PETITIONER: AJAY.S.NATH, PROPRIETOR, AISWARYA AGENCIES, PUNNAPRA NORTH, NORTH PARAVOOR, ALAPPUZHA DIST. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.UMAMAHESWAR RESPONDENTS: 1. COMMERCIAL TAX OFFICER, FIRST CIRCLE, ALAPPUZHA-688011. 2. INTELLIGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, ALAPPUZHA-688011. 3. THE ASST.COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOLLAM-691009. 4. DEPUTY TAHSILDAR, TALUK OFFICE, AMBALAPPUZHA, ALAPPUZHA DISTRICT-688011. 5. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, ERNAKULAM-682015. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/08/2011, THE COURT ON THE SAME DAY1 DELIVERED THE FOLLOWING: APPENDIX IN WPC 23117/2011 PETITIONER'S EXHIBITS: EXT. P1(a) COPY OF ORDER DT. 18.3.10 OF THE FIRST RESPONDENTS EXT. P1(b) COPY OF ASSESSMENT ORDER DT. 28.5.10 OF THE FIRST RESONDENT EXT. P2 COPY OF NOTICE DT. 7.2.11 OF THE FOURTH RESPONDENT EXT. P3 COPY OF APPELLATE ORDER DT. 8.2.11 OF THE THIRD RESPONDENT EXT. P4 COPY OF APPEAL MEMORANDUM AGAINST EXT. P3 ORDER EXT. P5 COPY OF STAY PETITION IN EXT. P4 APPEAL EXT. P6 COPY OF ORDER DT. 20.5.11 OF THE FIRST RESPONDENT /TRUE COPY/ T.R.Ramachandran Nair, J. ------------------------------------------- W.P.(C) No.23117 of 2011 L ------------------------------------------- Dated this the 25th day of August, 2011 JUDGMENT Petitioner seeks for a disposal of the stay petition filed before the fifth respondent, a copy of which has been produced as Exhibit P5 herein. 2. Petitioner is a dealer registered under the provisions of the Kerala Value Added Tax Act on the rolls of the first respondent. Proceedings were initiated pursuant to the inspection conducted at the petitioner's business premises on 27.10.2009. Exhibits P1(a) and P1(b) are the assessment orders issued by the first respondent, against which petitioner has filed an appeal before the third respondent. After the petitioner approached this Court by filing W.P.(C)No.4958/2011, the appeal was heard within the time specified by this Court and Exhibit P3 order was passed modifying Exhibits P1(a) and P1(b) assessment orders to some extent, against which petitioner has filed an appeal as per Exhibit P4 before the fifth respondent. Exhibit P5 stay petition was also filed along with the appeal. WPC 23117/2011 2 3. There will be a direction to the fifth respondent to consider and pass orders on Exhibit P5 stay petition within a period of six weeks from the date of receipt of a copy of this judgment. The writ petition is accordingly disposed of. (T.R.Ramachandran Nair, Judge) tkv