IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 9TH NOVEMBER 2011 / 18TH KARTHIKA 1933 WP(C).No. 29771 of 2011(V) --------------------------------------- PETITIONER: ------------------- K.K.MOIDEENKUNJU, PROPRIETOR, M/S.MOIDEEN STORES, KOTTAPPURAM, KODUNGALLOOR, THRISSUR DISTRICT-680 667. BY ADV. SRI.P.N.D. NAMBOOTHIRI. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, KODUNGALLOOR-680 664. 2. THE ASST.COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680 004. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IRINJALAKKUDA-680121. R1 TO R3 BY GOVT. PLEADER SRI. MANOJ P. KUNJACHAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.29771/2011-V: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER NO.32081083255 DATED 28-9-2011 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 09-10. EXHIBIT P2: TRUE COPY OF THE FIRST APPEAL DATED 20-10-2011 FILED BY THE PETITIONER FOR THE YEAR 09-10. EXHIBIT P3: TRUE COPY OF THE STAY PETITION DATED 20-10-2011 FILED BY THE PETITIONER FOR THE YEAR 09-10. EXHIBIT P4: TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.A2-6543/11 DATED 3-11-2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 09-10. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.29771 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of November, 2011 J U D G M E N T 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/