IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 22962 of 2011(U) ---------------------------------- PETITIONER(S): ------------------- SULAIKHA MUHAMMED, M/S.KATTAKKAKAM ENTERPRISES, VELLORKUNNAM, MUVATTUPUZHA, PIN 686 673. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------------- 1. THE ASST.COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR-682 002. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM-682 015. 3. THE INSPECTING ASST.COMMISSINER, COMMERCIAL TAXES, MUVATTUPUZHA-686 661. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22962/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER NO.32151435142 C/2006-2007 DATED 08/12/2010 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 2007-2007. P2: COPY OF THE FIRST APPEAL DATED 20/06/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-2007. P3: COPY OF THE STAY PETITION DATED 20/06/2011 FILED BY THE PETITIONER FOR THE YEAR 2006-2007. P4: COPY OF THE REVENUE RECOVERY NOTICE NO.B1-1185/2011 DATED 17/08/2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2006-2007. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.22962 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of August, 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/