IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 19TH JULY 2011 / 28TH ASHADHA 1933 WP(C).No. 19491 of 2011(J) --------------------------------------- PETITIONER(S): ------------------------ BABY ANTONY, PROPRIETOR, ENVEES INN BAR, ERAMALLOOR, PIN-682 584. BY ADV. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KUTHIATHODE, PIN-682 584. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19491/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER DATED 30/3/2011 P2 COPY OF THE APPEAL AND GROUNDS DATED 6/5/2011. P3 COPY OF THE STAY PETITION DATED 6/5/2011. P4 COPY OF THE NOTICE DATED 28/6/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19491 OF 2011 ---------------------------------------------- Dated this the 19th day of July, 2011 JUDGMENT Against Ext.P1 penalty order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. The petitioner is aggrieved by coercive recovery proceedings for recovery of the disputed penalty before the appellate authority could consider the stay petition filed by the petitioner. 2. I have heard the learned Government Pleader also. I am also of opinion that the 1st respondent shall wait for some time so that the appellate authority can consider the stay application filed by the petitioner. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till Ext.P3 stay petition is disposed of, coercive proceedings for recovery of the disputed penalty shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd