IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 14TH DECEMBER 2011 / 23RD AGRAHAYANA 1933 WP(C).No. 33411 of 2011(B) ---------------------------------- PETITIONER(S) : ---------------------- JAYAN.P.T, AGED 48 YEARS, S/O. THANKAPPAN PILLAI, PROPRIETOR, M/S. MAYOORA TRADERS, KANICHAKULANGARA, CHERTHALA, ALAPPUZHA DISTRICT. BY ADVS. SRI.C.A.NAVAS SMT.C.S.SIMI SRI.T.K.SASIKUMAR RESPONDENT(S) : ------------------------ 1. THE COMMERCIAL TAX OFFICER, CHERTHALA, ALAPPUZHA DISTRICT. 2. THE DEPUTY COMMISSIONER APPEALS, KOLLAM. 3. THE VILLAGE OFFICER, MARARIKKULAM NORTH, ERNAKULAM DISTRICT. 4. DEPUTY TAHSILDAR, REVENUE RECOVERY, CHERTHALA TALUK, ALAPPUZHA DISTRICT. R1 TO R4 BY SMT.SHOBA ANNAMMA EAPEN, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMV WPC NO.33411 OF 2011 (B) APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT-P1- : COPY OF THE ASSESSMENT ORDER NO. 32040859509/2010-11 (CST) DATED 31.10.2011. EXHIBIT-P2- : COPY OF THE REVENUE RECOVERY NOTICE NO. 2011/53551/4 DATED 02/12/2011 UNER SECTION 7 OF R.R ACT EXHIBIT-P3- : COPY OF THE REVENUE RECOVERY NOTICE NO. 2011/53551/4 DATED 02/12/2011 UNDER SECTION 34 OF THE R.R ACT EXHIBIT-P4- : COPY OF THE STATUTORY APPEAL DATED 09/12/2011 EXHIBIT-P5- : COPY OF THE CHALAN RECEIPT DATED 07/12/2011 EXHIBIT-P6- : COPY OF THE STAY PETITION DATED 09/12/2011 EXHIBIT-P7- : COPY OF THE CHALAN RECEIPT DATED 07/12/2011 RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO JUDGE AMV S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.33411 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 14th day of December, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P4 appeal along with Ext.P6 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 & 4th respondents 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.P6 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.P6 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/