IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27286 of 2011(I) -------------------------- PETITIONER(S): ---------------------- 1. M/S.MITHU & CO,BIG BAZAAR,KOZHIKODE,REP. BY ITS PARTNER SRI.T.K.MUHAMMAD ASHRAF. 2. D.K.MITHU,DAIVATHANKANDY HOUSE, THIRUVANNURNADA.P.O,KOZHIKODE-673029. 3. D.K.MITHENDRALAL, DAIVATHANKANDY HOUSE, THIRUVANNURNADA.P.O,KOZHIKODE -673029. 4. T.K.MUHAMMED ASHRAF,NISHA HOUSE, THIRUVANNURNADA.P.O,KOZHIKODE-673029. 5. K.C.NISHA,SUHARA COTTAGE,KANNADIKKAL, VENGERI.P.O,KOZHIKODE-673010. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S): ----------------------------- 1. STATE OF KERALA,REPRESENTED BY THE SECRETARY,DEPT.OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695003. 2. ASST.COMMISSIONER,SPECIAL CIRCLE I, DEPT.OF COMMERCIAL TAXES,KOZHIKODE-673001. 3. DEPUTY COMMISSIONER(APPEALS), COMMERCIALTAXES,KOZHIKODE-673001. 4. DEPUTY TAHSILDAR(RR),KOZHIKODE-673001. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27286 of 2011(I) -------------------------------------- APPENDIX ----------------- PETITIONER(S) EXHIBITS -------------------------------------- EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER NO.32110205152C/05-06 DT.23.3.2011. EXHIBIT-P2: TRUE COPY OF DEMAND NOTICE DT:23.3.2011 EXHIBIT-P3: TRUE COPY OF APPEAL MEMORANDUM DT.3.5.2011. EXHIBIT-P4: TRUE COPY OF THE STARY PETITION DT.3.5.2011. EXHIBIT-P5: TRUE COPY OF RR DEMAND NOTICE NO.2011/1172/11/400 DT:20.7.2011. EXHIBIT-P6: TRUE COPY OF RR DEMAND NOTICE NO.2011/1172/11/400 DT:20.7.2011. RESPONDENTS' EXHIBITS : NIL ------------------------------------- / TRUE COPY P.A. TO JUDGE VK S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.27286 OF 2011 ---------------------------------------------- Dated this the 14th day of October, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P4 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 2nd respondent to recover the tax disputed in the appeal. 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 3rd respondent appellate authority to consider and pass orders on Ext.P4 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.P4 stay petition, coercive recovery of the tax disputed in Ext.P3 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd