IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 29795 of 2011(Y) ---------------------------------- PETITIONER(S): ------------------- V.S. DAYALAN, S/O.M.K. VASUDEVAN, AGED 67 YEARS, RESIDING AT “DREAMS HILL”, MAKKIYAD.P.O, MANANTHAWADI, PROPRITOR, KALA TIMBERS, KOLLAM DISTRICT. BY ADVS. SRI.P.K.RAMKUMAR SMT.ANITHA MENON RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, ANCHAL, KOLLAM DISTRICT - 691 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOLLAM - 691 001. 3. INSEPCTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA, KOLLAM DISTRICT - 691 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 29795/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER DATED 31/08/2010 P2: COPY OF THE DEMAND NOTICE DATED 09/10/2010 P3: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 08/12/2010 P4: COPY OF THE RECOVERY NOTICE DATED 25/08/2011 P5: COPY OF THE I.A AND CHALAN FILED FOR THE YEAR 2005-2006. P6: COPY OF THE ADVANCE PETITION FILED BEFORE THE 2ND RESPONDENT DATED 08/03/2011 P7: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-20O7 P8: COPY OF THE DEMAND NOTICE FOR THE YEAR 2006-2007 P9: COPY OF THE APPEAL FILED BY THE PETITIONER P10: COPY OF THE DEMAND NOTICE UNDER REVENUE RECOVERY ACT. P11: COPY OF THE POSTPONEMENT APPLICATION. P12: COPY OF THE POSTPONEMENT APPLICATION. P13: COPY OF THE STAY PETITION FOR THE YEAR 2005 - 2006. P14: COPY OF THE STAY PETITION FOR THE YEAR 2006 - 2007 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.29795 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 2011 JUDGMENT Against Exts.P1 and P7 assessment orders, the petitioner has filed Exts.P3 and P9 appeals along with Exts.P13 and P14 stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are pending, revenue recovery proceedings have been initiated by the 3rd respondent to recover the tax disputed in the appeal. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent appellate authority to consider and pass orders on Exts.P13 and P14 stay petitions, 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 Exts.P13 and P14 stay petitions, coercive recovery of the tax disputed in Exts.P3 and P9 appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd