IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 21ST NOVEMBER 2011 / 30TH KARTHIKA 1933 WP(C).No. 30997 of 2011(Y) -------------------------- PETITIONER: --------------- BENNY KUNNUMMEL, KUNNUMMEL HOUSE, PALLARIMANGALAM, KUTHUKUZHY P.O., KOTHMANGALAM 686 691 BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------- 1. THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, KOTHAMANGALAM 686 691. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM 682 015. 3. THE DEPUTY TAHASILDAR, REVENUE RECOVERY, KOTHAMANGALAM 686 691. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: vk WP(C).No. 30997 of 2011(Y) --------------------------------- APPENDIX ------------ PETITINER'S EXHIBITS ------------------------ EXT.P1. COPY OF THE ASSESSMENT ORDER NO.321515/605/10/07-08 DATED 07-01-2011 PASSED BY THE FIRST RESPONDENT FOR THE YER 2007- 2008. EXT.P2. COPY OF THE FIRST APPEAL DATED 18.11.2011 FILED BY THE PETITIONER. EXT.P3. COPY OF THE STAY PETITION DATED 18.11.2011 FOR THE YEAR 07- 08. EXT.P4. COPY OF THE REVENUE RECOVERY NOTICE NO.2011/770/7/600/9306/11 DATED 28.10.2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 07-08. RESPONDENT'S EXHIBITS : NIL ---------------------------- / TRUE COPY / P.A. TO JUDGE VK S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30997 of 2011 ---------------------------------------------- Dated this the 21st 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