IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27279 of 2011() ---------------------------------- PETITIONER(S): ----------------------- K.S.JAIMON, PROPRIETOR, M/S. SIVASYLOM HOLIDAY HOUSE BOAT, CHEEPUNKAL P.O., KUMARAKOM, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER(LUXURY TAX), KOTTAYAM-686 001. 2. INTELLIGENCE OFFICER(INVESTIGATION BRANCH), COMMERCIAL TAX DEPARTMENT, KOTTAYAM-686 001. 3. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-683 104. 4. INSPECTOR ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM-686 001. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM-695 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN FOR R1 TO R5 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DS WP(C).No. 27279 of 2011() APPENDIX PETITIONER(S) EXHIBITS: EXT.P1 : THE TRUE COPY OF THE PENALTY ORDER NO.IBK/II/C/CR-140/09-10/ DTD.31.1.2011 FOR 2007-08. EXT.P2 : THE TRUE COPY OF THE PENALY ORDER NO.IBK/II/C/CR-141/09-10/ DTD.31.1.2011 FOR 2008-09. EXT.P3 : THE TRUE COPY OF THE DEMAND NOTICE FOR 07-08, DTD.31.1.2011. EXT.P4 : THE TRUE COPY OF THE DEMAND NOTICE FOR 08-09 DTD.31.1.2011. EXT.P5 : THE TRUE COPY OF APPEAL FOR 07-08. EXT.P6 : THE TRUE COPY OF APPEAL FOR 08-09. EXT.P7 : THE TRUE COPY OF URGENT PETITION FILED FOR 07/08. EXT.P8 : THE TRUE COPY OF URGENT PETITION FILED FOR 08/09. EXT.P9 : THE TRUE COPY OF THE STAY PETITION FOR 2007-08. EXT.P10: THE TRUE COPY OF THE STAY PETITION FOR 2008-09. EXT.P11: THE TRUE COPY OF THE DEMAND NOTICE VIDE REF.NO.A5-3107/11-12/ LT(158/11-12). RESPONDENTS' EXHIBITS: /TRUE COPY/ PA TO JUDGE DS S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.27279 OF 2011 ---------------------------------------------- Dated this the 14th day of October, 2011 JUDGMENT Against Exts.P1 and P2 penalty orders, the petitioner has filed Exts.P5 and P6 appeals along with Exts.P9 and P10 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 2nd 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 3rd respondent appellate authority to consider and pass orders on Exts.P9 and P10 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.P9 and P10 stay petitions, coercive recovery of the tax disputed in Exts.P5 and P6 appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd