IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 13628 of 2008(V)
1. PHILOMINA SUSAN JOSEPH, SARAS TRADERS,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE,
... Respondent
2. THE COMMERCIAL TAX OFFICER (AUDIT
3. THE DEPUTY COMMISSIONER (APPEALS),
4. INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.R.MURALIDHARAN (AROOR)
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :29/04/2008
O R D E R
S. SIRI JAGAN, J.
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W.P.(C)No.13628 OF 2008
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Dated this the 29th day of April, 2008
JUDGMENT
The petitioner is an assessee under the Kerala Value Added
Tax Act. Against Ext.P1 assessment order for the assessment
year 2005-06, the petitioner filed Ext.P2 appeal along with Ext.P3
stay petition, on which no orders have been passed by the 3rd
respondent yet. The petitioner is now aggrieved by Ext.P4
revenue recovery proceedings issued for coercive recovery of the
disputed tax.
I have heard the learned Government Pleader also. I am of
opinion that before proceeding further pursuant to Ext.P4, the
petitioner should be given an opportunity to move the 3rd
respondent for stay of the disputed tax. Accordingly the writ
petition is disposed of directing the 3rd respondent to pass orders
on Ext.P3 stay petition as expeditiously as possible. Till disposal
of the same coercive proceedings for recovery of the tax disputed
in Ext.P2 appeal shall be kept in abeyance.
Sd/-
S. SIRI JAGAN, JUDGE
Acd