IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WP(C).No. 29346 of 2011(P) -------------------------------- PETITIONER: -------------- A. SHAFEEK, M/S. A.B. TRADING COMPANY, STATE HOTEL BUILDINGS, CHAVARA, KOLLAM DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT. MEERA V. MENON SRI. MAHESH V. MENON RESPONDENTS: ------------------ 1. INTELLIGENCE OFFICER, SQUAD No.III, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM – 691 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM – 691 001. 3. TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, KARUNAGAPPILLY – 690 518. BY SMT.SHOBA ANNAMA EAPEN, GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29346/2011 A P P E N D I X PETITIONER'S EXHIBITS: EXT. P1 : COPY OF ORDER ISSUED BY R1 DTD. 25.9.10. EXT. P1(a) : COPY OF ORDER ISSUED BY R1 DTD. 25.9.10. EXT. P2 : COPY OF APPEAL FILED BY PETITIONER BEFORE R2 DTD. 26.10.10. EXT. P2(a) : COPY OF REVISION FILED BY PETITIONER BEFORE R2 DTD. 26.10.10. EXT. P3 : COPY OF STAY PETITION FILED BY PETITIONER DTD. 24.10.11. EXT. P3(a) : COPY OF STAY PETITION FILED BY PETITIONER DTD. 24.10.11. EXT. P4 : COPY OF NOTICE IN FORM 1 ISSUED BY R3 DTD. 1.10.11. EXT. P4(a) : COPY OF NOTICE IN FORM No.10 ISSUED BY R3 DTD. 1.10.11. RESPONDENT'S EXHIBITS: NIL. // True Copy // P.A. to Judge. smp S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.29346 of 2011 ---------------------------------------------- Dated this the 3rd day of November, 2011 JUDGMENT Against Exts.P1 and P1 (a) penalty orders, the petitioner has filed Exts.P2 and P2 (a) appeals along with Exts.P3 and P3 (a) 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 penalty disputed in the appeals. 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.P3 and P3 (a) 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.P3 and P3 (a) stay petitions, coercive recovery of the penalty disputed in Exts.P2 and P2 (a) appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd