IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH NOVEMBER 2011 / 8TH AGRAHAYANA 1933 WP(C).No. 31831 of 2011(D) ------------------------------------ PETITIONER : - ---------------------- M/S. THOTTATHIL HARDWARES, NEW BAZAR, MUVTTUPUZHA-686661. REPRESENTED BY ITS PARTNER T.J.JOSE. BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENTS : - -------------------------- 1. THE ASST. COMMISSIONER OF COMMERCIAL TAX-1, SPECIAL CIRCLE, COMMERCIAL TAXES, PERUMBAVOOR-633 542. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM-682 015. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA-686 661. BY GOVT. PLEADER SMT. SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31831 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF THE ASSESSMENT ORDER NO. 32151495914 / 2009 - 10 DATED 26.09.2011 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 2009-2010. EXT P2 : COPY OF THE FIRST APPEAL DATED 01.11.2011 FILED BY THE PETITIONER. EXT P3 : COPY OF THE STAY PETITION DATED 01.11.2011 FOR THE YEAR 09-10. EXT P4 : COPY OF THE REVENUE RECOVERY NOTICE NO. RRC NO. 175 / 2011-12 DATED 14.11.2011 ISSUED BY THE 3rd RESPONDENT FOR THE YEAR 09-10. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31831 of 2011 ---------------------------------------------- Dated this the 29th day of November, 2011 JUDGMENT 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. S. SIRI JAGAN, JUDGE acd