IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 27TH OCTOBER 2011 / 5TH KARTHIKA 1933 WP(C).No. 28559 of 2011(T) -------------------------- PETITIONER(S): ------------------- JACOB OOMMEN, PROPRIETOR, (M/S. TRAVANCORE AUTOMOBILES NEAR S.B. COLLEGE, CHANGANASSERY) RESIDING AT PULIMATTATHUMEDAYIL HOUSE, PANDANADU NORTH, CHENGANOOR, ALAPPUZHA DISTRICT. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ------------------ 1. COMMERCIAL TAX OFFICER FIRST CIRCLE, CHANGANASSERY – 686 101. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM – 683 104. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, CHENGANOOR – 689 122. 4. STATE OF KERALA – REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM – 695 001. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28559 of 2011(T) APPENDIX PETITIONER'S EXHIBITS EXT.P1: COPY OF ASSESSMENT ORDER NO.32254120502/11-12/23.4.11 EXT.P2: COPY OF DEMAND NOTICE IN FORM NO.12 DT. 19/5/2011 FOR 2010-11 ISSUED BY R1. EXT.P3; COPY OF APPEAL DATED 24.6.2011. EXT.P4: COPY OF ADVANCE HEARING PETITION DATED 24.6.11. EXT.P5: COPY OF STAY PETITION DT 24.6.11. EXT.P6: COPY OF DEMAND NOTICE DT. 18/10/11. RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.28559 OF 2011 ---------------------------------------------- Dated this the 27th day of October, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P5 stay petition. The petitioner’s grievance in this writ petition is that while the stay petition is pending, revenue recovery proceedings have been initiated by the 1st 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 Ext.P5 stay petition, 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 Ext.P5 stay petition, coercive recovery of the tax disputed in Ext.P3 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd