IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 26533 of 2011(N) --------------------------------------- PETITIONER: ------------------- ABRAHAM, S/O.ANTHAPPAN, CHERUR PARAPULLY HOUSE, PAZHUVIL DESOM,THRISSUR TALUK. BY ADVS. SRI.G.SREEKUMAR (CHELUR), SRI.K.RAVI (PARIYARATH) RESPONDENTS: ------------------------ 1. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVT, TAXES DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM- 682 031. 3. THE ASST.COMMISSIONER, COMMERCIAL TAXES, THRISSUR- 680 001. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.26533/2011-N: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 3RD RESPONDENT DATED 17/8/2011. EXT.P2: A TRUE COPY OF THE APPEAL MEMORANDUM BEFORE THE SECOND RESPONDENT DATED NIL. EXT.P3: A TRUE COPY OF THE NOTICE OF DEMAND SERVED ON THE PETITIONER DATED 17/8/2011. EXT.P.4: COPY OF THE CHELAN ISSUED BY THE DEPARTMENT OF COMMERCIAL TAXES DTD. 20/10/2011. EXT.P.5: COPY OF THE INTERLOCUTORY APPLICATION FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS) BY THE PETITIONER DTD. 20/10/2011. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26533 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th day of November, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P5 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.P5 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.P5 stay petition, coercive recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/