IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 8TH DECEMBER 2011 / 17TH AGRAHAYANA 1933 WP(C).No. 32764 of 2011(U) ---------------------------------------- PETITIONER(S): ------------------------ M/S. FAR HORIZON TOURS PVT. LTD., HAVING ITS REGISTERED OFFICE AT B-209, C.R.PARK, NEW DELHI, AND ITS BRANCH AT 27/2059, ANAMTHURUTHY CHIRA ROAD, KASTURBA NAGAR, KADAVANTHRA, KOCHI-682 020, REPRESENTED BY ITS MANAGER, SMT.RENUKA DEVI. BY ADV. SRI.SREELAL N.WARRIER SRI.P.N.VIJAYAN NAIR SRI.C.DILIP RESPONDENT(S): --------------------------- 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOLLAM-691 001. 2. COMMERCIAL TAX OFFICER (LT), MELUVALLIL BUILDING, KALLUPALAM, ALAPPUZHA-688 001. 3. DEPUTY TAHSILDAR (R.R.), KANAYANNUR TALUK, KOCHI-682 011. R1 TO R3 BY GOVERNMENT PLEADER SRI.S.JAMAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.32764/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 : TRUE PHOTO COPY OF ASSESSMENT ORDER L.T.242/HB/05-06, DTD.30.3.2011. EXT.P2 : TRUE PHOTO COPY OF ASSESSMENT ORDER L.T.242/HB/06-07, DTD.30.3.2011. EXT.P3 : TRUE PHOTO COPY OF ASSESSMENT ORDER L.T.242/HB/07-08, DTD.16.5.2011. EXT.P4 : TRUE PHOTOCOPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER AGAINST EXT.P1 WITH POSTING NOTICE DTD.7.4.2011. EXT.P5 : TRUE PHOTO COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER AGAINST EXT.P2, DTD.7.4.2011. EXT.P6 : TRUE PHOTO COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER AGAINST EXT.P3 WITH POSTING NOTICE. DATED NIL EXT.P7 : TRUE PHOTO COPY OF PETITION FOR STAY FILED ALONG WITH EXT.P4, DTD.7.4.2011. EXT.P8 : TRUE PHOTO COPY OF PETITION FOR STAY FILED ALONG WITH EXT.P5, DTD.7.4.2011. EXT.P9 : TRUE PHOTO COPY OF PETITION FOR STAY FILED ALONG WITH EXT.P6. DATED NIL. EXT.P10: TRUE PHOTO COPY OF NOTICE NO.6313/11-12 UNDER SEC.7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT,DTD.18.11.11. EXT.P11: TRUE PHOTO COPY OF NOTICE NO.6314/11-12 UNDER SEC.7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT,DTD.18.11.11. EXT.P12: TRUE PHOTO COPY OF NOTICE NO.6490/11-12 UNDER SEC.7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT,DTD.21.11.11. EXT.P13: TRUE PHOTO COPY OF NOTICE NO.6313/11-12 UNDER SEC.34 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT,DTD.18.11.11. EXT.P14: TRUE PHOTO COPY OF NOTICE NO.6490/11-12 UNDER SEC.34 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT,DTD.21.11.11. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ sts P.S.TO.JUDGE S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32764 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of December, 2011. J U D G M E N T Against Exts. P1 to P3 assessment orders, the petitioner has filed Exts. P4 to P6 appeals along with Exts. P7 to P9 petitions for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. The learned Government Pleader opposes the prayer. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 1st respondent shall consider the stay petition within one month. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/