IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 22659 of 2011(F) --------------------------------- PETITIONER(S): --------------- M/S.SUKAPURAM HOSPITAL, SUKAPURAM, THRISSUR ROAD, EDAPPAL, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, DR.K.S.AMRUTHAKUMAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, PONNANI-679 577. 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. BY GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22659 of 2011 APPENDIX PETITIONER'S EXHIBITS EXT.P1: COPY OF ASSESSMENT ORDER PASSED BY R1 FOR THE YEAR 2005-06 DATED 31.12.10. EXT.P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE R2 DATED 17.3.2011. EXT.P3: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE R2 DTD 17.3.2011. EXT.P4; COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE R2 DATED 17.3.2011. EXT.P5: COPY OF DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY R3 FOR THE YEAR 2005-06 DATED 27.4.2011. TRUE COPY PA TO JUDGE. acd S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 22659 OF 2011 ---------------------------------------------- Dated this the 20th day of August, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner is aggrieved by the revenue recovery proceedings initiated even without considering Ext.P3 stay petition. The learned counsel for the petitioner submits that the appeal was heard on 18.7.2011 and orders have not yet been passed. In view of the fact that the appeal has already been heard, it is only appropriate that orders are passed expeditiously. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to pass final orders on the appeal, if the appeal has already been heard as stated by the learned counsel for the petitioner, within one month from the date of receipt of a copy of this judgment. If the appeal has not yet been heard or it requires further hearing, the stay petition shall be disposed of W.P.(C)No.22569/11 2 within the said period. Till the stay petition is disposed of or the appeal is disposed of, whichever is earlier, recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22569/11 3