IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 19647 of 2011(E) ---------------------------------- PETITIONER(S): ------------------- MS:CHAKKUNNY AND COMPANY, KEVIN ARCADE, KEVIN BAZAR, M.P.ROAD, CALICUT, BY PROPRIETOR, C.E.CHAKKUNNY. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------------- 1. THE ASST.COMMISSIONER, SPECIAL CIRCLE-II, COMMERCIAL TAXES, KOZHIKODE-673 006. 2. THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE-673 006. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,KOZHIKODE-673 006. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 19467/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ASSESSMENT ORDER FOR 2009.10 DATED 10/05/2011 P2: COPY OF APPEAL FILED AGAINST EXT.P1 ORDER P3: COPY OF STAY PETITION FILED ALONG WITH EXT.P2 APPEAL. P4: COPY OF RR NOTICE ISSUED U/S 7 DATED 07/07/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19647 OF 2011 ---------------------------------------------- Dated this the 20th day of July, 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