IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 26TH SEPTEMBER 2011 / 4TH ASWINA 1933 WP(C).No. 25413 of 2011(B) --------------------------------------- PETITIONER(S): ----------------------- SHEELA MOHANDAS, MOHANS HOME SHOPPE, THIRUVAMPADY, ALAPPPUZHA. BY ADV. SRI.M.P.MADHAVANKUTTY RESPONDENT(S): ---------------------------- 1. INTELLIGENCE OFFICER SQUAD NO.1, COMMERCIAL TAXES, ALAPPUZHA.688 001. 2. DEPUTY COMMISSIONER OF KERALA VALUE ADDED TAX (APPEALS), KOLLAM.691 001. 3. DEPUTY TAHSILDAR (REVENUE RECOVERY), ALAPPUZHA. 688 001. 4. VILLAGE OFFICER, ALAPPUZHA. 688 001. BY GOVT. PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.25413/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ORDER DTD. 31. 3.2011 ISSUED BY THE IST RESPONDENT. P2:- COPY OF THE NOTICE DTD. 31.3.2011 BY THE IST RESPONDENT. P3:- COPY OF THE APPEAL FILED BY THE PETITIONER. P4:- COPY OF THE CHALLAN ISSUED TO THE PETITIONER. P5:- COPY OF THE APPLICATION FOR STAY. P6:- COPY OF THE CHALLAN ISSUED TO THE PETITIONER. P7:- COPY OF THE NOTICE DTD. 1.9.2011 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 25413 OF 2011 ---------------------------------------------- Dated this the 26th day of September, 2011 JUDGMENT Against Ext.P1 penalty 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