IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 20539 of 2011(N) ---------------------------------- PETITIONER(S): ------------------- M/S. MANAR STEEL, VELUR, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.M.SULAIMAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER, VALUE ADDED TAX CIRCLE, WADAKKANCHERY-688 004. 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-688 004. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-688 004. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 20539/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 30/04/2011. P2: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 14/07/2011. P3: COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 14/07/2011. P4: COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2008-09 DATED 21/07/2011. RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20539 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of July, 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 before the appellate authority could consider the stay application, revenue recovery proceedings have been initiated against the petitioner. 2. I have heard the learned Government Pleader also. Having heard both sides, 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 further coercive proceedings for recovery of tax disputed in Exst.P2 appeal shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/