IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 33703 of 2007(K)
1. PEPSICO INDIA HOLDINGS PVT.LIMITED,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY THE
... Respondent
2. THE INTELLIGENCE OFFICER, SQUAD NO.III,
3. THE MANAGER, CITIBANK N.A., RAVIS
4. THE AGRICULTURAL INCOME TAX AND
For Petitioner :SRI.A.K.JAYASANKAR NAMBIAR
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :15/11/2007
O R D E R
S. SIRI JAGAN, J.
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W.P.(C)No.33703 OF 2007
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Dated this the 15th day of November, 2007
JUDGMENT
Orders have been passed under the Kerala Value Added Tax
Act, 2003 imposing penalty on the petitioner. Against the same,
the petitioner has approached the Appellate Tribunal by filing
Ext.P6 appeal along with Ext.P8 stay petition. The petitioner
apprehends that the 2nd respondent would initiate coercive
recovery proceedings. The petitioner therefore seeks stay of
recovery pursuant to Ext.P2 order imposing penalty, pending
disposal of the stay petition before the 4th respondent.
2. I have heard the learned Government pleader also. I
am satisfied that when the petitioner has moved the 4th
respondent for stay before orders can be passed in the stay
petition, the 2nd respondent shall not initiate coercive
proceedings.
Accordingly, I dispose of this writ petition with a direction to
the 4th respondent to consider and pass appropriate orders on
Ext.P8 stay petition submitted by the petitioner within a period of
W.P.(c)No.33703/07 2
two months from the date of receipt of a copy of this
judgment. Till orders are passed and communicated to the
petitioner on Ext.P8 stay petition, no coercive recovery
proceedings shall not be initiated against the petitioner for
recovery of the penalty imposed by Ext.P2 order.
S. SIRI JAGAN, JUDGE
Acd
W.P.(c)No.33703/07 3