IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31524 of 2011(M) -------------------------- PETITIONER(S): ---------------------- M/S. KABANI LOGISTICS, USNAS TOWER, NEW BUSTAND, THALASSERY, REPRESENTED BY ITS MANAGING PARTNER, SMT. N.T. SUVARNA. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMSUDHEEN RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, THALASSERY – 670 701. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE – 673 006. 3. TAHSILDAR (RR), THALASSERY – 670 701. R1 TO R3 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMV WP(C) NO.31524 OF 2011 (M) APPENDIX PETITIONER(S) EXHIBITS : P1 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2005-06 DATED 22-1-2011 P2 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2006-07 DATED 22-1-2011 P3 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2007-08 DATED 22-1-2011 P4 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 3-3-2011. P5 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DATED 03-03-2011. P6 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DATED 3-3-2011. P7 : COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 3-3-2011. P8 : COPY OF THE PETITIONER FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 03-03-2011 FOR THE YEAR 06-07. P9 : COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08, DATED 3-3-2011. P10 : COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2005-06 DATED 08-02-2011. P11 : COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2006-07 DATED 08-02-2011. P12 : COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2007-08 DATED 08-02-2011. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE AMV S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31524 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of November, 2011 J U D G M E N T Against Exts.P1 to P3 assessment orders, the petitioner has filed Exts.P4 to P6 appeals along with Exts.P7 to P9 stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are pending, revenue recovery proceedings have been initiated by the 1st respondent to recover the tax 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 Exts.P7 to P9 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.P7 to P9 stay petitions, coercive recovery of the tax disputed in Exts.P4 to P6 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/