IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 28TH OCTOBER 2011 / 6TH KARTHIKA 1933 WP(C).No. 28852 of 2011(F) --------------------------------- PETITIONER(S): --------------- M.A.RANI,PROPRIETRIX,KERALA SEWING MACHINE COMPANY,KODUNGALLUR 680 664. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPT.OF COMMERCIAL TAXES,KODUNGALLUR 680 664. 2. THE ASST.COMMISSIONER (APPEALS) DEPT.OF COMMERCIAL TAXES,PANKAJ BUILDINGS, WEST FORT, THRISSUR 680 004. 3. THE INSPECTING ASST.COMMISSIONER, DEPT.OF COMMERCIAL TAXES,IRINJALAKUDA 680 121. BY GOVERNMENT PLEADER ADV. SMT. SHOBA ANNAMMA EAPEN - THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28852 of 2011(F) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT: P1 TRUE COPY OF ASSESSMENT ORDER DATED 22-09-2011 FOR THE YEAR 2006-07 EXHIBIT: P2 TRUE COPY OF ASSESSMENT ORDER DATED 22-09-2011 FOR THE YEAR 2007-08 EXHIBIT: P3 TRUE COPY OF APPEAL DATED 25-10-2011 FOR THE YEAR 2006-07 EXHIBIT: P4 TRUE COPY OF APPEAL DATED 25-10-2011 FOR THE YEAR 2007-08 EXHIBIT: P5 TRUE COPY OF STAY PETITION DTD. 25-10-2011 FO THE YEAR 2006-07 EXHIBIT: P6 TRUE COPY OF STAY PETITION DTD. 25-10-2011 FO THE YEAR2007-08 EXHIBIT: P7 TRUE COPY DEMAND NOTICE NO.A2-5979/11 DATED 25-10-2011 EXHIBIT: P8 TRUE COPY DEMAND NOTICE NO.A2-5978/11 DATED 25-10-2011 RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.28852 OF 2011 ---------------------------------------------- Dated this the 28th day of October, 2011 JUDGMENT Against Exts.P1 and P2 assessment orders, the petitioner has filed Exts.P3 and P4 appeals along with Exts.P5 and P6 stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are 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 Exts.P5 and P6 stay petitions, 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 Exts.P5 and P6 stay petitions, coercive recovery of the tax disputed in Exts.P3 and P4 appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd