IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 13TH DECEMBER 2011 / 22ND AGRAHAYANA 1933 WP(C).No. 33188 of 2011(W) ---------------------------------- PETITIONER(S): ------------------- PHILOMINA JOSE, KELAKATH, OLD MARTHOMA CHURCH ROAD, PERUMBAVOOR. BY ADVS. SRI.C.K.THANU PILLAI SMT.S.SHAINA SRI.R.B.DEVARAJ RESPONDENT(S): -------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA - 683 101. 2. THE DEPUTY COMMISSIONER(APPEAL), COMMERCIAL TAXES, ERNAKULAM - 682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA - 686 511. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 33188/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER NO.ISM 49/07-08 DATED 26-8-2011 ISSUED BY THE 1ST RESPONDENT. P2: COPY OF APPEAL MEMORANDUM IN FORM NO.29 DATED 10-10-2011 FILED BEFORE THE 2ND RESPONDENT. P3: COPY OF STAY APPLICATION DATED 10-10-2011 FILED BEFORE THE 2ND RESPONDENT. P4: COPY OF PETITION FOR RECTIFICATION DATED 10-10-2011 FILED BEFORE THE IST RESPONDENT. P5: COPY OF NOTICE NO.RRC.187/11-12/B1-1591/10-11 DATED 6-12- 2011 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33188 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 13th day of December, 2011. J U D G M E N T Against Ext. P1 penalty order, the petitioner has filed Ext. P2 appeal along with Ext. P3 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/