IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 19925 of 2011(M) ---------------------------------------- PETITIONER(S): ------------------------ V.M. MOHAMMED, KANIYAMKUDY HOUSE, SREEMOOLANAGARAM.P.O., CHOWARA. BY ADV. SMT.T.RADHAMANI RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, ERNAKULAM-682 011. 2. DEPUTY COMMISSIONER(APEALS), COMMERCIAL TAXES, ERNAKULAM-682 011. 3. SPECIAL TAHSILDAR (RR), ALUVA-683 101. R1 TOR3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19925/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER DATED 10/03/2011 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2006-07. P2 COPY OF THE ASSESSMENT ORDER DATED 24/01/11 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09. P3 COPY OF THE APPEAL MEMORANDUM DATED 18/04/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 06-07. P4 COPY OF THE APPEAL MEMORANDUMDATED 03/03/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 08-09. P5 COPY OF THE STAY PETITION DATED 18/04/11 FILBY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 06-07. P6 COPY OF THE STAY PETITION DATED 3/03/11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09. P7 COPY OF THE APPLICATION FOR OUT OF TURN HEARING DATED 18/04/11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 06-07. P8 COPY OF THE APPLICATION FOR OUT OF TURN HEARING DATED 3/03/11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09. P9 COPY OF THE FORM 1 DEMAND NOTICE DATED 05/07/11 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR 2006-07. P10 COPY OF THE FORM 1 DEMAND NOTICE DATED 05/07/11 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR 2008-09. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.19925 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2011 J U D G M E N T Against Exts.P1 & P2 assessment orders, the petitioner has filed Exts.P3 & P4 appeals along with Exts.P5 & P6 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 appeals. 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.P5 & P6 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.P5 & P6 stay petitions, coercive recovery of the tax disputed in Exts.P3 & P4 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/