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2011 DIGILAW 712 (KER)

TRAVANCORE PIPES (P) LTD. v. COMMERCIAL TAX OFFICER

2011-07-06

S.SIRI JAGAN

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JUDGMENT Against Exts. P3 to P6 assessment orders under the Kerala General Sales Tax Act, the petitioner has filed Exts. P7 to P10 appeals along with Exts. P11 to P14 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could pass orders on the stay petitions, revenue recovery proceedings have been initiated for recovery of the disputed tax. The petitioner submits that it is unjust to enforce the recovery before the appellate authority could consider and pass orders on the stay petitions. I have heard the learned Government Pleader also. I am of opinion that while the stay petitions are pending, it is unjust to enforce the recovery of the disputed tax. Accordingly, this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts. P11 to P14 stay petitions, 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 Exts. P11 to P14 stay petitions, recovery proceedings including revenue recovery proceedings shall kept in abeyance. The stay would be operative only for the tax disputed in Exts. P7 to P10 appeals. In respect of other amounts for which recovery proceedings are initiated, the same can be continued.