IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JULY 2011 / 23RD ASHADHA 1933 WP(C).No. 19104 of 2011(K) ----------------------- PETITIONER : --------------------- A.PONNUMANI, HOTEL CHANAKYA, CHANDRANAGAR, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, II CIRCLE, COMMERCIAL TAXES, PALAKKAD - 678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 19104 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2006-07 DATED 26.03.2011. EXT.P2 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.4.2011 FOR THE YEAR 2006-07. EXT.P3 : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.4.2011 FOR THE YEAR 2006-07. EXT.P4 : COPY OF THE EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.4.2011 FOR THE YEAR 2006-07. EXT.P5 : COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2006-07 DATED 04.07.2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19104 OF 2011 ---------------------------------------------- Dated this the 14th day of July, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 application for stay before the 2nd respondent. The petitioner is aggrieved by the proceedings for recovery of the disputed tax pending disposal of the stay petition. 2. I have heard the learned Government Pleader also. I am of opinion that before the appellate authority could consider and pass orders on the stay petition within a reasonable time, it is unjust to recover the disputed tax by coercive proceedings. Accordingly, the writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Ext.P3 stay application, 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, recovery proceedings for recovery of the tax disputed in Ext.P2 appeal shall be kept abeyance. S. SIRI JAGAN, JUDGE acd