IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 28TH OCTOBER 2011 / 6TH KARTHIKA 1933 WP(C).No. 28677 of 2011(H) -------------------------- PETITIONER(S): --------------- CAMEO APPLIANCES LTD,39/555C,NH 47, HIGHWAY SQUARE,IIIRD FLOOR,EDAPALLY.P.O, KOCHI-24,REPRESENTED BY ITR DIRECTOR, BAHULEYAN. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III,DEPT.OF COMMERCIAL TAXES, ERNAKULAM,KOCHI-682018. 2. THE INTELLIGENCE OFFICER,SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM, PIN-682018. 3. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM, KOCHI-682015. 4. THE DEPUTY TAHSILDAR(REVENUE RECOVERY), TALUK OFFICE,ERNAKULAM,KOCHI-682011. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28677 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of October, 2011. J U D G M E N T Against Exts. P1 to P4 penalty orders and Exts. P5 to P7 assessment orders, the petitioner has filed Exts.P8 to P10 revision petitions and Exts. P11 to P13 appeals along with Exts. P14 to P19 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. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 3rd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/