IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 15TH DECEMBER 2011 / 24TH AGRAHAYANA 1933 WP(C).No. 33615 of 2011(B) ------------------------------------------- PETITIONER(S): ------------------------- M/S. RAINBOW CRUISES, VCNB ROAD, OPPOSITE BOAT JETTY, ALAPPUZHA REPRESENTED BY ITS MANAGING DIRECTOR JOSE MATHEW, S/O.LATE V.J.MATHEW. BY ADVS. SRI.ANIL D. NAIR, SRI.PREM NAVAZ.J.R., SMT.NIVEDITA A.KAMATH. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, ALAPPUZHA - 688 001. 2. THE DEPUTY COMMISSIONER (APPEALS), KOLLAM - 691 001. 3. DEPUTY TAHSILDAR REVENUE RECOVERY, ALAPPUZHA - 688 001. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.33615/2011 B APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE PENALTY ORDER DTD. 10/06/2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P4: COPY OF THE REVENUE RECOVERY NOTICE DTD. 24/11/2011 ISSUED BY THE THIRD RESPONDENT AND TYPED COPY. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.33615 of 2011 ---------------------------------------------- Dated this the 15th day of December, 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, Ext.P4 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 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