IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 30658 of 2011(F) ----------------------------------- PETITIONER : --------------------- M/S. ALAPATT WINES, ALAPATT ARCADE, NEAR SHENOY'S THEATRE, M.G. ROAD, ERNAKULAM, COCHIN - 682 035, REPRESENTED BY ITS MANAGING PARTNER MR. P.A. MANUEL ALAPATT BY ADVS. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENTS : ------------------------ 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2 (2), ERNAKULAM - 682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KERALA BHAVAN, ERNAKULAM SOUTH, COCHIN -16. 3. THE TAX RECOVERY OFFICER, ALUVA RANGE, RAILWAY STATION ROAD, ALUVA - 683 101. BY ADV. SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 30658 of 2011(F) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF THE ORDER GIVING EFFECT TO THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 31.05.2004 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT P2 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT P3 : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT P4 : COPY OF THE NOTICE DATED 20.10.2011 ISSUED TO THE PETITIONER BY THE THIRD RESPONDENT. EXT P5 : COPY OF THE LETTER DATED 09.11.2011 SUBMITTED BY THE PETITIONER BEFORE THE THIRD RESPONDENT. EXT P6 : COPY OF THE REQUEST DATED 10.11.2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE DSV/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30658 of 2011 ---------------------------------------------- Dated this the 17th day of November, 2011 JUDGMENT Pending appeal against the assessment oder under the Income Tax Act, the petitioner filed Ext.P3 application before the 1st respondent requesting that the petitioner may be treated as not in default, till disposal of the appeal. The petitioner seeks expeditious disposal of Ext.P3 and to stay coercive recovery proceedings for recovery of the tax disputed in the appeal in the meanwhile. 2. I have heard the learned Standing Counsel for the Income Tax Department also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 1st respondent to consider and pass orders on Ext.P3, 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, coercive proceedings for recovery of the tax disputed in the appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd