IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 31421 of 2011(C) ---------------------------------------- PETITIONER(S): ----------------------- M/S.CARADOM MARKETING CORPORATION, VANDANMEDU, IDUKKI DISTRICT, REPRESENTED BY THE PARTNER, MATHEW SCARIA. BY ADVS. SRI.C.K.THANU PILLAI, SRI.R.B.DEVARAJ. RESPONDENT(S): --------------------------- 1. THE TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, NEDUMKANDOM, IDUKKI DISTRICT - 685 553. 2. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES, ERNAKULAM-682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA, PIN-685 508. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31421/2011 C APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF ORDER NO.220900085/04-05 DATED 27/3/2007 DATED 27/3/2007 ISSUED BY THE 3RD RESPONDENT. EXT.P2 TRUE COPY OF ORDER NO.22095085/04-05 DATD 27/3/2007 ISSUED BY THE 3RD RESPONDENT. EXT.P3 TRUE COPY OF APPEAL MEMORANDUM IN FORM NO.30 DATED 29/5/2007 PRESENTED BEFORE THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF STAY APPLICATION DATED 29/5/2007 PRESENTED BEFORE THE THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF APPEAL MEMORANDUM IN FORM NO.30 DATED 29/5/2007 PRESENTED BEFORE THE 2ND RESPONDENT. EXT.P6 TRUE COPY OF STAY APPLICATION DATED 29/5/2007 PRESENTED BEFORE THE 2ND RESPONDENT. EXT.P7 TRUE COPY OF NOTICE NO.2182/08 & 2183/08 DATED NIL ISSUED BY THE IST RESPONDENT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 31421 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 24th day of November, 2011. J U D G M E N T Against Exts. P1 and P2 assessment orders, the petitioner has filed Exts. P3 and P5 appeals along with Exts. P4 and P6 petitions for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petitions. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petitions within one month. Till the disposal of the stay petitions, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/