IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 26TH JULY 2011 / 4TH SRAVANA 1933 WP(C).No. 20352 of 2011(T) ---------------------------------------- PETITIONER(S): ------------------------- AUGUSTINE PEREIRA, PROPRIETOR, ST.ANTONY'S MODERN FURNITURE WORKS & SAW MILLS, ADIMALY, IDUKKI DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, ADIMALY - 685 561. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 013. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, IDUKKI - 685 603. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.20352/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT DATED 16/03/2011 FOR 2005-06. P2 COPY OF THE ASSESSMENT DATED 16/03/2011 FOR 2006-07. P3 COPY OF THE ASSESSMENT DATED 16/03/2011 FOR 2007-08. P4 COPY OF THE APPEAL DATED 11/04/2011 FILED AGAINST EXT.P1 ASSESSMENT ORDER. P5 COPY OF THE APPEAL DATED 11/04/2011 FILED AGAINST EXT.P2 ASSESSMENT ORDER. P6 COPY OF THE APPEAL DATED 11/04/2011 FILED AGAINST EXT.P3 ASSESSMENT ORDER. P7 COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 11/04/2011 FILED ALONG WITH EXT.P4 APPEAL. P8 COPY OF THE APPLICATION FOR STAY COLLECTION OF TAX DATED 11/04/2011 FILED ALONG WITH EXT.P5 APPEAL. P9 COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 11/04/2011 FILED ALONG WITH EXT.P6 APPEAL. P10 COPY OF THE RR NOTICE DATED 13/07/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT FOR 2005-06. P11 COPY OF THE RR NOTICE DATED 13/07/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT FOR 2007-08. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 20352 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of July, 2011 J U D G M E N T Against Exts.P1, P2 & P3 assessment orders, the petitioner has filed Exts.P4, P5 & P6 appeals along with Exts.P7, P8 & P9 stay petitions. The petitioner's grievance in the writ petition is that, before the appellate authority could consider the interim applications, recovery proceedings have been initiated by the assessing authority. Therefore, the petitioner seeks stay of recovery pending 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 the following directions: The 2nd respondent appellate authority shall consider and pass orders on Exts.P7 to P9 stay petitions as expeditiously as possible, at any rate, within one month W.P.(C)No. 20352 of 2011 -2- from the date of receipt of a copy of this judgment. Till orders are passed on Exts.P7 to P9 stay petitions, coercive recovery of the tax disputed in Exts.P1 to P3 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/