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2011 DIGILAW 831 (KER)

CANNON MARKETING SERVICES, ALUVA v. COMMERCIAL TAX OFFICER, ALUVA

2011-07-27

S.SIRI JAGAN

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JUDGMENT Against Ext. P1 assessment order under the Kerala Value Added Tax Act, the petitioner has filed Ext. P2 appeal along with Ext. P3 stay application. The petitioner's grievance is that before the appellate authority could consider the stay petition, by Ext. P4, revenue recovery proceedings have been initiated for recovery of the disputed tax. According to the petitioner the same is unjust and illegal. I have heard the learned Government Pleader also. In the facts and circumstances of the case, this writ petition is disposed of with a direction to the 2nd respondent - appellate authority to consider and pass orders on Ext. P3 stay application as expeditiously as possible, at any rate, within one month. Till orders are passed on Ext. P3, further coercive proceedings for recovery of the tax disputed in Ext. P2 appeal shall be kept in abeyance.