IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 31310 of 2011(K) --------------------------------------- PETITIONER: ------------------- V.K.EASA,(EX-PARTNER-SAFARI MOTORS, KOOTTANAD,VELLICHATHAM KULANAGARA HOUSE, POST KUMARANELLUR,PALAKKAD DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.V.K.SHAMUSUDHEEN. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PATTAMBI-679 306. 2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD-678 001. 3. THE DEPUTY TAHSILDAR(RR),OTTAPALAM, PIN-679 521. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.31310/2011-K: APPENDIX PETITIONER'S EXHIBITS:- EXT-P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE MONTHS OF APRIL 2009 TO JULY 2009 IN THE ASSESSMENT YEAR 2009-10 DATED 04.04.2011. EXT-P2: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE MONTH OF AUGUST 2009 IN THE ASSESSMENT YEAR 2009-10 DATED 06.11.2009. EXT-P3: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTHS OF APRIL 2009 TO JULY 2009 IN THE ASSESSMENT YEAR 2009-10 DATED 10.11.2011. EXT-P4: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF AUGUST 2009 IN THEASSESSMENT YEAR 2009-10 DATED 10.11.2011. EXT-P5: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTHS OF APRIL 2009 TO JULY 2009 IN THE ASSESSMENT YEAR 2009-10 DATED 10.11.2011. EXT-P6: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTHS OF AUGUST 2009 IN THE ASSESSMENT YEAR 2009-10 DATED 10.11.2011. EXT-P7: TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 21.10.2011. EXT-P8: TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 21.10.2011. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31310 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th day of November, 2011 J U D G M E N T Against Exts.P1 & P2 assessment orders, the petitioner has filed Exts.P3 & P4 appeals along with Exts.P5 & P6 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 3rd 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.P5 & P6 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.P5 & P6 stay petitions, coercive recovery of the tax disputed in Exts.P3 & P4 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/