IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WP(C).No. 31206 of 2011(A) ---------------------------------------- PETITIONER(S): ------------------------- RAJESH KUMAR, PROPRIETOR, SAGAR ENTERPRISES, VI-942, BAZAR ROAD, KOCHI. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN SRI.K.UMA MAHESWAR RESPONDENT(S): --------------------------- 1. ASST.COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA – PIN-683 101. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM – PIN-682 015. 3. THE DISTRICT COLLECTOR, ERNAKULAM – PIN-682 025. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.31206/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER DATED 31/03/2008 OF THE 1ST RESPONDENT. P2 COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1. P3 COPY OF THE STAY PETITION IN EXT.P2 APPEAL. P4 COPY OF THE NOTICE DATED 8/11/2011 OF THE 3RD RESPONDENT UNDER THE RR ACT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31206 of 2011 ---------------------------------------------- Dated this the 23rd day of November, 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