IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31561 of 2011(U) -------------------------- PETITIONER(S): ----------------------- ESBEESONS ENGINEERING COMPANY, 1ST FLOOR, VIJAYA MANSION, ANNIE HALL ROAD, CALICUT – 673 002, REPRESENTED BY ITS PARTNER B. PADMANABHAN. BY ADV. SRI.R.RAMADAS SRI.C.S.ARUN SHANKAR SRI.T.G.MADHAVANUNNI RESPONDENT(S): ------------------------ 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE – 673 006. 3. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, PATHANAMTHITTA- 689 645. 4. THE DEPUTY TAHSILDAR (RR), KOZHIKODE – 673 001. 5. THE COMMERCIAL TAX OFFICER, WC & LT, KOZHIKODE – 673 006. R1 TO R5 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMV WP(C) NO.31561 of 2011 U APPENDIX PETITIONER'S EXHIBITS: EXT. P1 : COPY OF THE PENALTY ORDER ISSUED BY THE 3RD RESPONDENT DT: 15.10.09 FOR THE PERIOD 2006-07, 07-08 & 08-09. EXT. P2 : COPY OF THE APPEAL FILED BY THE PETITIONER DATED 08.05.10 FOR THE PERIOD 2006–07, 07-08 & 08-09. EXT. P3 : COPY OF THE PETITION FOR STAY OF COLLECTION OF PENALTY IMPOSED FOR THE YEARS 2006-07, 07-08 & 08-09 DATED 08-05-2010 FILED ALONG WITH THE APPEALS FOR THE YEARS 2006-07, 07-08 & 08-09. EXT. P4 : COPY OF THE PETITION FOR ADVANCEMENT OF HEARING OF THE APPEAL DATED 08.05.2010 FILED ALONG WITH THE APPEALS FOR THE YEARS 2006-07, 07-08 & 08-09. EXT. P5 : COPY OF PROCEEDINGS NO.VAT(A) (PTA) 225/2010 DATED 21-05-2010 OF THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. EXT. P6 : COPY OF REVENUE RECOVERY NOTICE DATED 30-06-2011 ISSUED BY 4TH RESPONDENT FOR RECOVERY OF THE AMOUNT OF PENALTY OF Rs.19,218/- DEMANDED FOR THE YEAR 2006-07. EXT. P7 : COPY OF REVENUE RECOVERY NOTICE DATED 30-06-2011 ISSUED BY 4TH RESPONDENT FOR RECOVERY OF THE AMOUNT OF PENALTY OF Rs.27,336/- DEMANDED FOR THE YEAR 2007-08. EXT. P8 : COPY OF REVENUE RECOVERY NOTICE DATED 30-06-2011 ISSUED BY THE 4TH RESPONDENT FOR RECOVERY OF THE AMOUNT OF PENALTY OF Rs.90,921/- DEMANDED FOR THE YEAR 2008-09. EXT. P9 : COPY OF LIABILITY CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER WC & LT., KOZHIKODE. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE AMV S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31561 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of November, 2011 J U D G M E N T Against Ext.P1 penalty 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, recovery proceedings have been initiated by the 4th respondent for recovery of the disputed penalty. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 2nd respondent shall 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 thus passed, coercive recovery proceedings for recovery of the disputed penalty in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/