IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 19743 of 2011(P) -------------------------------------- PETITIONER: ------------------- M/S.HOTEL AMRUTHU, REPRESENTED BY MANAGING PARTNER T.A.JOY, THOPPUMPADY, COCHIN-682 005. BY ADVS. SRI.C.A.SADASIVAN, SRI.JOY P.JOSE, SRI.SOJAN MATHEW, SRI.K.N.KRISHNAN NAMBOOTHIRI, SRI.C.V.SASI, SRI.K.JAYAMOHANAN PILLAI. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT.SECRETARIATE, THIRUVANANTHAPURAM-695 001. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, BAZAR ROAD,MATTANCHERY, COCHIN-682 002. 3. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PERUMANUR, ERNAKULAM-682 015. 4. COMMERCIAL TAX INSPECTOR (RR), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, BAZAR ROAD, MATTANCHERY, COCHIN- 682 002. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.19743/2011-P: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE REVISED ASSESSMENT ORDER FOR THE YEAR 2005-06 DT. 19/04/2011. EXT.P.2: COPY OF THE REVISED ASSESSMENT ORDER FOR THE YEAR 2006-07 DT. 19/04/2011. EXT.P.3: COPY OF THE REVISED ASSESSMENT ORDER FOR THE YEAR 2007-08 DT. 19/04/2011. EXT.P.4: COPY OF THE REVISED ASSESSMENT ORDER FOR THE YEAR 2008-09 DT. 19/04/2011. EXT.P.5: COPY OF THE REVISED ASSESSMENT ORDER FOR THE YEAR 2009-10 DT. 19/04/2011. EXT.P.6: APPEAL FILED FOR THE YEAR 2005-06 DTD. 27/05/2011. EXT.P.7: APPEAL FILED FOR THE YEAR 2006-07 DTD. 27/05/2011. EXT.P.8: APPEAL FILED FOR THE YEAR 2007-08 DTD. 27/05/2011. EXT.P.9: APPEAL FILED FOR THE YEAR 2008-09 DTD. 27/05/2011. EXT.P.10: APPEAL FILED FOR THE YEAR 2009-10 DTD. 27/05/2011. EXT.P.11: COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FOR THE YEAR 2005-06 DTD. 27/05/2011. EXT.P.12: COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FOR THE YEAR 2006-07 DTD. 27/05/2011. EXT.P.13: COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FOR THE YEAR 2007-08 DTD. 27/05/2011. EXT.P.14: COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FOR THE YEAR 2008-09 DTD. 27/05/2011. EXT.P.15: COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FOR THE YEAR 2009-10 DTD. 27/05/2011. EXT.P.16: COPY OF THE RECOVERY NOTICE DTD. 11/07/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19743 OF 2011 ---------------------------------------------- Dated this the 1st day of July, 2011 JUDGMENT Against Exts.P1 to P5 revised assessment orders, the petitioner has filed Exts.P6 to P10 appeals along with Exts.P11 to P15 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, recovery proceedings have been initiated by the 2nd respondent for recovery of the disputed penalty. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 3rd respondent shall consider and pass orders on Exts.P11 to P15 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 thus passed, coercive recovery proceedings for recovery of the disputed tax in Exts.P6 to P10 appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd