IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 19TH AUGUST 2011 / 28TH SRAVANA 1933 WP(C).No. 22557 of 2011(T) ---------------------------------------- PETITIONER(S): ------------------------ MUHAMMED AMJED LATHEEF, MINLA SALES INTERNATIONAL, KALPETTA, WAYANAD. BY ADV. SRI.VIJAYAN. K.U., SRI.K.N.SREEKUMARAN. RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, VAT CIRCLE, KALPETTA, WAYANAD- 673 121. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE- 673 001. 3. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, WAYANAD, KALPETTA- 673 121. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695 001. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 22557 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE PENALTY ORDER NO.32140485055/2009-10 DATED 02/08/2010 ISSUED BY THE 1ST RESPONDENT. EXT.P2: COPY OF THE APPEAL FILED ON 06/09/2010 BEFORE THE 2ND RESPONDENT. EXT.P3: COPY OF THE POSTING NOTICE NO.VATA 988/10 DATED 06/11/2010 ISSUED BY THE 2ND RESPONDENT. EXT.P4: COPY OF THE RECOVERY NOTICE NO.RRC 58/2010-11 DATED 27/09/2010 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 22557 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 19th day of August, 2011. J U D G M E N T Against Ext.P1 penalty order, the petitioner filed Ext.P2 appeal, which contained a stay petition also. Subsequently, the appeal itself was heard on 19.11.2010. According to the petitioner, no orders have been passed yet. At the same time, revenue recovery proceedings have been initiated for recovery of the disputed penalty. It is under the above circumstances, the petitioner has approached this Court seeking the following relief: “ issue a writ of mandamus or any other appropriate writ, order or direction, directing the 2nd and 3rd respondents to keep Ext.P4 revenue recovery notice in abeyance till disposal of Ext.P2 appeal by the 2nd respondent within a time frame found fit and proper by this Honourable Court.” 2. Having heard the learned Government Pleader also, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on either the appeal itself or the stay petition accompanying the appeal as expeditiously as possible at any rate within one month from the date of receipt of a copy of this judgment. Till then, the coercive recovery proceedings for recovery of penalty disputed in Ext.P2 appeal shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/