IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933 WP(C).No. 20503 of 2011(K) --------------------------------- PETITIONER(S): ------------------- M/S CHURAKULAM TEA ESTATE PVT.LTD. MANNARKATTU BUILDINGS, PALAI REP.BY THE MANAGING DIRECTOR JOSEPH JOSEPH BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): -------------------- 1. THE INSPECTING ASSISNTAT COMMISSIONER COMMERCIAL TAXES, PALAI-686575 2. THE DEPUTY COMMISSIONER(APPEAL) COMMERCIAL TAXES, ERNAKULAM-682013 3. THE DEPUTY TAHSILDAR, TALUK OFFICE, PEERMADE-685531 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 20503/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER NO.23900048 DATED 23/09/1993 ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER (SPECIAL)ERNAKULAM. P2: COPY OF ORDER NO.23900048/91-92 DATED 14/03/1997 ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER (SPECIAL) ERNAKULAM. P3: COPY OF ORDER NO.23900048 DATED 16/06/1997 ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER (SPECIAL) ERNAKULAM. P4: COPY OF NOTICE NO.2011/2419/6 DATED 01/02/2011 ISSUED BY THE 3RD RESPONDENT. P5: COPY OF APPEAL MEMORANDUM IN FORM NO.26 DATED 19/07/2011 PRESENTED BEFORE THE 2ND RESPONDENT. P6: COPY OF STAY APPLICATION DATED 19/07/2011 PRESENTED BEFORE THE 2ND RESPONDENT. P7: COPY OF APPLICATION DATED 19/07/2011 PRESENTED TO THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.20503 OF 2011 ---------------------------------------------- Dated this the 27th day of July, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P5 appeal along with Ext.P6 application for stay. The petitioner's grievance in this writ petition is that before the appellate authority could consider Ext.P6 stay application, Ext.P4 revenue recovery proceedings have been initiated which according to the petitioner is unjust and unreasonable. 2. Having heard the learned Government Pleader also, I dispose of this writ petition with the following directions: The 2nd respondent appellate authority shall consider and pass orders on Ext.P6, 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.P6 application for stay, coercive recovery proceedings for recovery of the tax disputed in Ext.P5 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd