IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 27TH OCTOBER 2011 / 5TH KARTHIKA 1933 WP(C).No. 28569 of 2011(U) --------------------------------- PETITIONER(S): ------------------- BIJU ABRAHAM, PROPRIETOR, NELLICKAL TIMBERS, AYTHALA, RANNI, PATHANAMTHITTA DISTRICT. BY ADV. SRI.T.M.SREEDHARAN, SENIOR ADVOCATE SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PATHANAMTHITTA- 689645. 2. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, RANNI-689672. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM- 689 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28569 of 2011(U) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1. TRUE COPY OF THE REPLY DATED 1.10.2010 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT-P2. TRUE COPY OF THE NOTICE DATED 4.10.2010 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P3. TRUE COPY OF THE NOTICE DATED 12.01.2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P4. TRUE COPY OF THE REPLY DATED 25.01.2011 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT-P5. TRUE COPY OF THE JUDGMENT DATED 4.03.2011 IN WP(C) NO.3393 OF 2011 OF THIS HON'BLE COURT. EXHIBIT-P6. TRUE COPY OF THE LETTER DATED 4.8.2011 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT-P7. TRUE COPY OF THE ORDER DATED 27.08.2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P8. TRUE COPY OF THE JUDGMENT DATED 14.10.2011 IN WP(C) NO.27254 OF 2011 OF THIS HON'BLE COURT. EXHIBIT-P9. TRUE COPY OF THE MEMORANDUM OF APPEAL FILEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT-P9(a). TRUE COPY OF PETITION FOR EARLY HEARING FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT-P9(b). TRUE COPY OF PETITION FOR EARLY HEARING FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.28569 OF 2011 ---------------------------------------------- Dated this the 27th day of October, 2011 JUDGMENT Against Ext.P7 penalty order, the petitioner has filed Ext.P9 appeal along with Ext.P9 (a) 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 penalty 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 3rd respondent appellate authority to consider and pass orders on Ext.P9 (a) 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.P9(a) stay petition, coercive recovery of the penalty disputed in Ext.P9 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd