IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 32337 of 2011(N) --------------------------------------- PETITIONER(S): --------------------- V.H.NOOR SALAM, S/O.HUSAIN KHAN, PROPRIETOR, M/S.MALAYALAM BLOCK RUBBER, PAKKIL, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER (INVESTIGATION BRNCH), COMMERCIAL TAXES DEPARTMENT, KOTTAYAM-686039. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM-683 104. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM-686039. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R3 BY SENIOR GOVT.PLEADER (TAXES) SMT.SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO. 32237 OF 2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1TRUE COPY OF THE PENALTY ORDER NO.IBK/11/D/238/10- 11/CR.86/10-11 DATED 5/5/2011. EXT.P2TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DATED 5/5/2011 FOR RS.440000/- EXT.P3THE TRUE COPY OF THE APPEAL IN FORM NO.29 DATED 13/8/2011. EXT.P4THE TRUE COPY OF THE URGENT PETITION DATED 13/8/2011. EXT.P5TRUE COPY OF THE STAY PETITION IN FORM NO.30 DATED 13/8/11. EXT.P6THE TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE NO.A5-3372/11-12/SPL209/11-12 DATED 25/11/2011. RESPONDENTS' EXHIBITS : \\TRUE COPY\\ PA TO JUDGE JM S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32337 of 2011 ---------------------------------------------- Dated this the 3rd day of December, 2011 JUDGMENT Against Ext.P1 penalty order, the petitioner has filed Ext.P3 appeal along with Ext.P5 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 penalty disputed in the appeals. 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.P5 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.P5 stay petition, coercive recovery of the penalty disputed in Ext.P3 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd