IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH NOVEMBER 2011 / 8TH AGRAHAYANA 1933 WP(C).No. 31759 of 2011(T) ------------------------------------ PETITIONER : - ---------------------- M/S. SABAN PROJECTS, KOTTAKKAL, REPRESENTED BY ITS MANAGING PARTNER, A.SADDIQUE ALI, S/o KUNHIMOHAMMED, AGED 33 YEARS, K.P.II/1777, KOTTAKKAL, MALAPPURAM DISTRICT, PIN- 676 503. BY ADVS. SRI.T.M.VELAYUDHAN SRI.B.V.JOY SANKER RESPONDENTS : - -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX DEPARTMENT, ERNAKULAM, PIN-682 018. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, MANJERI, MALAPPURAM-676 121. 4. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES DEPARTMENT, MALAPPURAM-676 001. R1 TO R4 BY GOVT. PLEADER SMT. SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31759 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF ASSESSMENT ORDER DATED 02.05.2011. EXT P2 : COPY OF THE APPEAL BY THE PETITIONER AGAINST EXT. P1 BEFORE THE 2nd RESPONDENT DATED 04.06.2011. EXT P3 : COPY OF THE STAY PETITION FILED ALONG WITH THE APPEAL BEFORE THE 2nd RESPONDENT DATED 04.06.2011. EXT P4 : COPY OF THE EARLY HEARING PETITION FILED ALONG WITH THE APPEAL BEFORE THE 2nd RESPONDENT DATED 04.06.2011. EXT P5 : COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3rd RESPONDENT DATED 07.09.2011. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31759 of 2011 ---------------------------------------------- Dated this the 29th 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 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 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