IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 31054 of 2011(F) ---------------------------------------- PETITIONER(S): -------------------------- C.G.ANTONY, PROPRIETOR, M/S.JESUS BOAT BUILDERS & MARINE ENGINEERS, AROOR. BY ADV. SRI.P.R.AJITHKUMAR SRI.K.MANOJ CHANDRAN RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, KUTHIATHODU- PIN- 688 533. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-PIN-696 001. R1 & R2 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.31054/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER ASSESSMENT DATED 26/09/2011 P2 COPY OF THE APPEAL DATED 02/11/2011 P3 COPY OF THE STAY PETITION DATED 02/11/2011 P4 COPY OF THE NOTICE DATED 21/10/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31054 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 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 1st 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 2nd respondent appellate authority to consider and pass orders on Ext.P3 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.P3 stay petition, coercive recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd