IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18178 of 2011(V) --------------------------------------- PETITIONER(S): ------------------------ HUSSAIN VATTOLI, PROPRIETOR, NEW EXCEL GRANITE & MARBLES, PERINTHALMANNA. BY ADVS. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, MALAPPURAM.PIN-676 505 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. PIN- 682 018 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI.676 501 R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18178/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PENALTY ORDER DATED 02/05/2011. P2 COPY OF THE APPEAL DATED 04/06/2011. P3 COPY OF THE STAY PETITION DATED 04/06/2011. P4 COPY OF THE RECOVERY NOTICE DATED 27/06/2011. P4(A) COPY OF THE NOTICE DATED 27/06/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.18178 OF 2011 ---------------------------------------------- Dated this the 6th day of July, 2011 JUDGMENT Against Ext.P1 penalty order, the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance in this writ petition is that now without disposing of the stay petition, Exts.P4 and P4(a) revenue recovery proceedings have been initiated for recovery of the disputed penalty. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay application. 2. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce the recovery proceedings before the appellate authority can consider and pass orders on the stay petition. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one W.P.(C)No.18178/11 2 month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P3, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.18178/11 3