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. 25382 of 2011(W) --------------------------------- PETITIONER(S): --------------- ANOOP.G,M/S.VICTORY ENTERPRISES, CHAVAKKAD. REPRESENTED BY ITS PROPRIETOR. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER,COMMERCIAL TAXES MINI CIVIL STATION, CHAVAKKAD 680 506. 2. DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM 682 015. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,IRINJALAKUDA 680 125. 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. 25382 of 2011(W) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1 PHOTO COPY OF ORDER DATED 7/4/11 FOR DEC.08 TO MARCH 09 (08-09) EXHIBIT P2 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 ORDER EXHIBIT P3 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P2 APPEAL. EXHIBIT P4 PHOTOCOPY OF RR NOTICE ISSUED BY THE THIRD RESPONDENT IN RESPECT OF EXT.P1 ORDER. RESPONDENTS' EXHIBITS : NIL TRUE COPY PA TO JUDGE. acd S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.25382 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 1st 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