J U D G M E N T

Petitioner is an importer of timber having registration under the KVAT Act and CST Act.

2. Rejecting their claim for exemption on the ground that the sale was concluded at high seas, assessment under the KVAT Act was completed for the year 2005-06 and Ext.P1 order was issued. According to the petitioner, based on Ext.P2 application made by them, assessment order was revised by Ext.P3. As per these orders, petitioner has been cast with a tax liability of about `60,00,000 in addition to interest.

3. Aggrieved by Ext.P3, they filed Exts.P5 appeal along with P6 and in the meanwhile, Ext.P4 proceedings were issued under the Revenue Recovery Act for realisation of the amount due under Ext.P3 order. Thereafter, under Ext.P7, a consignment despatched by the petitioner to a purchaser also has been detained by the 4th respondent. It is at that stage the writ petition has been filed challenging the revenue recovery proceedings evidenced by Exts.P4 and P7.

WPC.No.3218/12 :2 :

4. As at present, Ext.P5 appeal and Ext.P6 stay petition are pending before the 3rd respondent and it is the case of the petitioner that they having effected high sea sales, the transaction is not labile for ta