IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND SEPTEMBER 2011 / 31ST BHADRA 1933 WP(C).No. 25118 of 2011(L) ------------------------------------- PETITIONER(S): ----------------------- M/S.P.J.P.GRANITES, PERAMBRA, CHALAKKUDY, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER PAUL DAVIS. BY ADVS. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER I, CHALAKKUDY-680 307. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MINI CIVIL STATION, IRINJALAKUDA-680 121, THRISSUR DISTRICT. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WPC. NO.25118/2011 L APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE ASSESSMENT ORDER DTD 01/03/2011 PASSED BY THE 1ST RESPONDENT. P2 : COPY OF THE APPEAL DTD 27/04/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3 : COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DTD 27/04/2011. P4 : COPY OF THE RR NOTICE DTD 02/09/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY/ P.A. TO JUDGE STU S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.25118 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of September, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 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 3rd 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.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 orders are passed on Ext.P3 stay petition, coercive recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/