IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30100 of 2011(J) --------------------------------- PETITIONER: --------------- M/S. SAUD SANITARY & TILES, KUMARAMPUTHUR, MANNARKAD, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, T.MOHAMMED KUTTY. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ------------------ 1. THE INTELLIGENCE OFFICER, SQUAD NO.1,DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001. 2. THE ASST.COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD 678 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: dlk WP(C).No. 30100 of 2011(J) APPENDIX PETITIONER'S EXHIBIT EXT.P1 : COPY OF THE PENALTY ORDER NO.IPD/2009-10 DATED 17-08-2010 ISSUED BY THE 1ST RESPONDENT. EXT.P2 : COPY OF THE FIRST APPEAL DATED 22-10-2010 FILED BY THE PETITIONER BEFORE THE DY. COMMISSIONER (APPEALS) FOR THE YEAR 09-10. EXT.P3 : COPY OF THE POSTING NOTICE NO.KVAT 3430/10 DATED 24-10-2011. EXT.P4 : COPY OF THE ARGUMENT NOTE FILED BY THE COUNSEL OF THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5 : COPY OF THE REVENUE RECOVERY NOTICE NO.A2-2033/10 DATED 15-09-2010 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE dlk S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 30100 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 14th day of November, 2011. J U D G M E N T Against Ext.P1 penalty order, the petitioner filed Ext.P2 appeal before the 2nd respondent. According to the petitioner, the appeal was heard on 28.10.2011. In the meanwhile, revenue recovery proceedings have been initiated. The petitioner seeks the following reliefs: “i. issue a writ of mandamus or any other appropriate writ, or order directing the 2nd respondent to issue the appellate order in Ext.P2 appeal expeditiously within a time fixed by this Hon'ble court, which was reserved for orders; ii. issue a writ of mandamus or any other appropriate writ, or order directing the 3rd respondent to keep in abeyance all further recovery proceedings pursuant to Ext.P1 order till the issue the appellate order in the Ext.P2 appeal.” 2. Admittedly, the petitioner has not filed any application for stay before the appellate authority. In the above circumstances, without any condition, I am not inclined to grant stay till orders are passed in the appeal. In the above circumstances, I dispose of this writ petition with a direction to the respondents to keep the recovery proceedings in abeyance till orders are passed in the appeal on condition that the petitioner pays Rs. 4 lakhs within two weeks. Sd/- S. Siri Jagan, Judge. Tds/