IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 27TH SEPTEMBER 2011 / 5TH ASWINA 1933 WP(C).No. 25632 of 2011(D) -------------------------- PETITIONER(S): --------------- A.K.DIVAKARAN, M/S. DEVAN & CO., AZHAKOM P.O., MOOKKANNOOR, ERNAKULAM. BY ADV. SMT.T.RADHAMANI RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, ANGAMALY-682213. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682003. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, ALUVA-682212. BY GOVT.PLEADER SRI.SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SU WPC.NO.25632/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF PRE ASSESSMENT NOTICE DATED 11/03/2011 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2005-06. P2: COPY OF REPLY DATED 20/03/2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2005-06. P3: COPY OF THE ASSESSMENT ORDER DATED 10/06/2011 OF THE 1ST RESPONDENT FOR THE YEAR 2005-06. P4: COPY OF THE APPEAL DATED 02/08/11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06. P5: COPY OF THE STAY PETITION DATED 02/08/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06. P6: COPY OF THE APPLICATION FOR OUT OF TURN HEARING DATED 02/08/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06. P7: COPY OF FORM-I DEMAND NOTICE DATED 12/09/2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL. /TRUE COPY/ P.A. TO JUDGE SU S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.25632 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of September, 2011 J U D G M E N T Against Ext.P3 assessment order, the petitioner has filed Ext.P4 appeal along with Ext.P5 stay petition. The petitioner’s grievance in this writ petition is that while the stay petition is pending, revenue recovery proceedings have been initiated by the 3rd respondent to recover the tax disputed in the appeal. 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 Ext.P5 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.P5 stay petition, coercive recovery of the tax disputed in Ext.P4 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/