IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 12TH AUGUST 2011 / 21ST SRAVANA 1933 WP(C).No. 22100 of 2011(J) -------------------------- PETITIONER(S): --------------- RENJITH P.B, FASHION SHIFT,WRANGLER STORE, 40/8813,OPPOSITE TO DHANALAKSHMI BANK, M.G. ROAD,ERNAKULAM. BY ADV. SRI.R.MURALEEDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-III,DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM,COCHIN-36. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM,KOCHI-15. 3. THE INSPECING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM,KOCHI. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22100 of 2011(J) APPENDIX PETITIONER'S EXHIBITS: P1. COPY OF THE ORDER PASSED BY 1ST RESPONDENT, UNDER SEC. 22 (3) FOR THE YEAR 2010-11 DT. 4.6.2011 P2. COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER DATED 4.7.2011. P3. COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE 2ND RESPONDENT DATED 4.7.2011. P4. COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT, DATED 1.8.2011. RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE shg/ S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.22100 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 12th 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/