IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 33811 of 2011(B) -------------------------------------- PETITIONER(S): ---------------------- MRS.RENJITHA SATHYAN, 37/407, RAKHI, TEMPLE ROAD, KADAVANTHRA, COCHIN-26. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAXES, ERNAKULAM-682 015. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE DEPUTY TAHSILDAR (R.R.) KANAYANNUR TALUK, COCHIN-682 011. BY GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 33811/2011 APPENDIX PETITIONER'S EXHIBITS P1 TRUE COPY OF THE FORM NO.1 DEMAND NOTICE NO. 6560/11-12/E2 DATED 18.11.2011 P2 TRUE COPY OF THE CERTIFIED COPY OF THE ASSESSMENT FOR THE YEAR 2003-04 NO. 23280931/03-04 P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 30 DATED 12.12.2011 P3(a) TRUE COPY OF THE FORM NO. 31C STAY PETITIONS DATED 12.12.2011 RESPONDENT'S EXHIBITS NIL //TRUE COPY// P.A. TO JUDGE SD S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.33811 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of December, 2011 J U D G M E N T Against Ext.P2 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P3 (a) 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 3rd 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 (a) 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 (a) stay petition, coercive recovery of the tax disputed in Ext.P3 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/