IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 26TH SEPTEMBER 2011 / 4TH ASWINA 1933 WP(C).No. 25381 of 2011(W) ---------------------------------- PETITIONER(S): --------------- TRAVANCORE TRADING CORPORATION, NEDUMBASSERY, BY SMT.HIMA DHARMAN MANAGER. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): -------------------- 1. ASSISTANT COMMISSIONER(VAT) SPECIAL CIRCLE,COMMERCIAL TAXES K.A.P.COMPLEX,PUMP JUNCTION,MATTANCHERRY AT ALUVA 683 101. 2. DEPUTY COMMISSIONER(APPEALS) , DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX,ERNAKULAM 682 015. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,BAZAR ROAD,MATTANCHERRY 682 002. ADV. SRI. C.K. GOVINDAN - GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 25381 of 2011(W) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1 PHOTOCOPY OF ASSESSMENT ORDER FOR 2008-09 DATED 6/6/2011. EXHIBIT P2 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 EXHIBIT P3 PHOTOCOPY OPF STAY PETITION FILED ALONG WITH EXP.P2 EXHIBIT P4 PHOTOCOPY OF RR NOTICE DATED 14/9/2011. RESPONDENTS' EXHIBITS : NIL TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 25381 OF 2011 ---------------------------------------------- Dated this the 26th day of September, 2011 JUDGMENT 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 1st 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. S. SIRI JAGAN, JUDGE acd