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2011 DIGILAW 759 (KER)

MOZART GLOBAL FURNITURE v. COMMERCIAL TAX OFFICER

2011-07-14

S.SIRI JAGAN

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JUDGMENT Against Ext. P1 assessment order, the petitioner has filed Ext. P2 appeal along with Ext. P3 application for stay before the 2nd respondent. The petitioner is aggrieved by the proceedings for recovery of the disputed tax pending disposal of the stay petition. I have heard the learned Government Pleader also. I am of opinion that before the appellate authority could consider and pass orders on the stay petition within a reasonable time, it is unjust to recover the disputed tax by coercive proceedings. Accordingly, the writ petition is disposed of with the following directions : The 2nd respondent shall consider and pass orders on Ext. P3 stay application, 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. P3 stay petition, recovery proceedings for recovery of the tax disputed in Ext. P2 appeal shall be kept abeyance.