IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 17110 of 2011(K) -------------------------------------- PETITIONER: ------------------- HOTEL SHILPA GARDENS, KILIMANOOR, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER K.P.KARTHIKEYAN. BY ADVS. SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER, SQUADE NO.III, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT NEYYATTINKARA POST – 695 121, 2. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY,(TAXES), SECRETARIAT, THIRUVANANTHAPURAM – 695 001. *ADDITIONAL R.3. IMPLEADED: 3. THE DEPUTY COMMISSIONER (APPEALS), THIRUVANANTHAPURAM – 695 001. *IS IMPLEADED AS PER ORDER DATED 12/07/2011 IN I.A. NO.11096/2011. R1, R2 & ADDL. R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.17110/2011-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE SHOP INSPECTION REPORT NO.30889 DT.D 27/08/2009 ALONG WITH ITS ANNEXURES. EXT.P.2: COPY OF THE NOTICE DTD. 14/02/2011 ISSUED TO THE PETITIONER BY THE R.1. EXT.P.3: COPY OF THE REPLY DTD. 22/03/2011 SUBMITTED BY THE PETITIONER TO THE R.1. EXT.P.4: COPY OF THE ORDER DTD. 31/03/2011 ISSUED TO THE PETITIONER BY THE R.1. EXT.P.5: COPY OF THE AUDITED STATEMENT FILED BY THE PETITIONER. EXT.P.6: COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXT.P.7: COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 17110 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of July, 2011. J U D G M E N T Against Ext. P4 penalty order, the petitioner has filed Ext. P6 appeal along with Ext. P7 stay petition. The petitioner seeks a direction to the appellate authority to dispose of Ext. P7 stay petition and to stay recovery proceedings till orders are passed on Ext. P7. 2. I have heard the learned Government Pleader also. Insofar as Ext. P7 stay petition is pending, it is only appropriate that the appellate authority namely, the Deputy Commissioner (Appeals), Thiruvananthapuram passes appropriate orders expeditiously. This the appellate authority shall do 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. P7 stay petition, the recovery of the disputed penalty as per Ext. P4 order shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/