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. 25440 of 2011(D) ---------------------------------- PETITIONER(S): --------------- MARIAMMA DEVASSIKUTTY, PROPRIETRESS, M/S. HOME MOTHER PRODUCTS, KOOVAPPADY, PERUMBAVOOR. BY ADV. SRI.C.K.THANU PILLAI SRI.R.B.DEVARAJ RESPONDENT(S): --------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA-686 661. 2. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES, ERNAKULAM-682 013. 3. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE, PERUMBAVOOR-683 542. ADV. SRI. C.K. GOVINDAN - GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 25440 of 2011(D) APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF ORDER NO.32151254444/2005-06 DATED 28.5.2010 ISSUED BY THE 3RD RESPONDENT. EXT.P2 TRUE COPY OF APPEAL MEMORANDUM IN FORM NO.29 DATED 10.8.2010 PRESENTED BEFORE THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF STAY APPLICATION DATED 10.8.2010 PRESENTED BEFORE THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF NOTICE NO.B1-1361/2010-11 DATED 16.9.2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS : NIL TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 25440 OF 2011 ---------------------------------------------- Dated this the 26th day of September, 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