IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH SEPTEMBER 2011 / 15TH BHADRA 1933 WP(C).No. 24134 of 2011(N) -------------------------- PETITIONER(S): --------------- MS.CHAKKUNNY & CO., KEVIN ARCADE, KEVIN BAZAR, M.P.ROAD, CALICUT, BY PROPRIETOR C.E.CHAKKUNNY. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, SALES TAX COMPLEX, JAWAHAR NAGAR COLONY, ERANHIPALAM, KOZHIKODE-673006. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE, ERAHIPALAM, KOZHIKODE-673006. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SALES TAX COMPLEX, JAWAHAR NAGAR COLONY, ERANHIPALAM, KOZHIKODE-673006. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24134 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: P1. COPY OF THE ASSESSMENT ORDER FOR DECEMBER 2010 TO MARCH 2011 DATED 25.6.2011. P2. COPY OF APPEAL FILED AGAINST EXT.P1 ORDER. P3. COPY OF STAY PETITION FILED ALONG WITH EXT.P2 APPEAL. P4. COPY OF RR NOTICE ISSUED U/S. 7 DATED 20.8.2011. RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE shg/ S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24134 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of September, 2011 J U D G M E N T 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/