IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 WP(C).No. 34057 of 2011(F) ----------------------------------------- PETITIONER(S): ------------------------ K.S.RAJAN, M/S.AVARNYA STORES, KODUNGALLOOR, THRISSUR DISTRICT - 680 667. BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, KODUNGALLOOR-680 664. 2. THE ASST.COMMISSIONER (APPEALS), COMMERCIAL TAXES, WEST FORT, THRISSUR-680 121. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, THRISSUR IN CHARGE OF IRINJALAKKUDA-680 003. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.34057/2011 F APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER NO.32081085325/2009-10 DATED 25-10-2011 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 2009-2010. EXHIBIT P2- TRUE COPY OF THE FIRST APPEAL DATED 16-11-2011 FILED BY THE PETITIONER. EXHIBIT P3- TRUE COPY OF THE STAY PETITION DATED 16-11-2011 FOR THE YEAR 09-10. EXHIBIT P4- TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.A2-6950/2011 DATED 13-12-2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 09-10. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.34057 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of December, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 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.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 passed on Ext.P3 stay petition, coercive recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/