IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32809 of 2011(A) ------------------------------------- PETITIONER(S): ---------------------- DELTA INTERNATIONAL, REPRESENTED BY ITS MANAGING PARTNER, ABDUL VAHEED HAMEED M., S/O. HAMEED, 6/1225 B(DELTA TOWER), NEAR GANDHIPARK, CHEROOTTY ROAD, CALICUT-673 032. BY ADV. SRI.R.RAMADAS SRI.T.G.MADHAVANUNNI SRI.C.S.ARUN SHANKAR RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, ERNAKULAM-11. 4. THE SALES TAX OFFICER (RECOVERY), COMMERCIAL TAXES, KOZHIKODE-673 001. BY GOVT. PLEADER SMT.ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.32809/2011 APPENDIX PETITIONER(S) EXHIBITS P1:- COPY OF THE PENALTY ORDER DATED ISSUED BY THE 3RD RESPONDENT DATED 15.3.2011 FOR THE PERIOD 2005-06. P2:- COPY OF THE APPEAL FILED BY THE PETITIONER DATED 3.6.2011 FOR THE PERIOD 2005-06. P3:- COPY OF THE PETITION FOR STAY OF COLLECTION OF PENALTY IMPOSED FOR THE YEAR 2005-06 DATED 3.6.2011 FILED ALONG WITH THE APPEAL FOR THE YEAR 2005-06. P4:- COPY OF THE PETITION FOR ADVANCEMENT OF HEARING OF THE APPEAL DATED 3.6.2011 FILED ALONG WITH THE APPEAL FOR THE YEAR 2005-06. P5:- COPY OF REVENUE RECOVERY NOTICE DATED 16.11.2011 ISSUED BY THE 4TH RESPONDENT FOR RECOVERY OF THE AMOUNT OF PENALTY OF RS.2,01,164/- DEMANDED FOR THE YEAR 2005-06. RESPONDENTS' EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32809 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT Against Ext.P1 penalty order, the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance in this writ petition is that now without disposing of the stay petition, Ext.P5 revenue recovery proceedings have been initiated for recovery of the disputed penalty. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay application. 2. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce the recovery proceedings before the appellate authority can consider and pass orders on the stay petition. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent 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 proceedings for recovery of the disputed penalty shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd