IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 20573 of 2011(V) ---------------------------------------- PETITIONER(S): ----------------------- C.K.P.GRANITE,MAMALA, THIRUVAMKULAM, REPRESENTED BY ITS PROPRIETOR,C.P.PRATHAPAN. BY ADVS. SRI.V.V.ASOKAN, SRI.R.JAIKRISHNA. RESPONDENT(S): ---------------------------- 1. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY, MINI CIVIL STATION AT ALUVA - 683 101. 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, MUVATTUPUZHA-686 661. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.20573/2011 V APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE PENALTY ORDER PASSED BY THE 1ST RESPONDENT (AY - 2006-07) DTD. 23/05/2011. P1(A): COPY OF THE PENALTY ORDER PASSED BY THE 1ST RESPONDENT (AY - 2005-06) DTD. 23/05/2011. P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY - 2005 -06) DTD. 20/06/2011. P2(A): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY - 2005-06) DTD. 20/06/2011. P3: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE 2ND RESPONDENT (AY - 2006 - 07) DTD. 20/06/2011. P3(A): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (AY - 2006-07) DTD. 20/06/2011. P4: COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 18/07/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20573 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of July, 2011. J U D G M E N T Against Exts. P1 and P1(a) penalty orders, the petitioner has filed Exts. P2 and P3 appeals along with Exts. P2(a) and P3 (a) stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, revenue recovery proceedings have been initiated against the petitioner. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent-appellate authority to consider and pass orders on Exts. P2(a) and P3(a) stay petitions 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 Exts. P2(a) and P3(a), further coercive proceedings for recovery of tax disputed in Exst.P2 and P3 appeals shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/