IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 16TH NOVEMBER 2011 / 25TH KARTHIKA 1933 WP(C).No. 30418 of 2011(B) ---------------------------------------- PETITIONER(S): ------------------------ NEEDS DISTRIBUTORS, EZHAKARANAD(PO) ERNAKULAM, BY M.R. RAVINDRAN NAIR, PROPRIETOR. BY ADVS. SRI.P.RAGHUNATHAN, SRI.PREMJITH NAGENDRAN, RESPONDENT(S): --------------------------- 1. INTELLIGENCE OFFICER(IB), DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, IDUKKI AT THODUPUZHA-685 584. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, SALE TAX COMPLEX, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, MOOVTTUPUZHA-686 661. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.30418/2011 B APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF PENALTY ORDER FOR 2009.10 DT. 26-08-2011. EXT.P2 PHOTOCOPY OF PENALTY ORDER FOR 2010.11 DT. 14-09-2011. EXT.P3 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P1 ORDER. EXT.P4 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P2 ORDER. EXT.P5 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P3 APPEAL. EXT.P6 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT. P4 APPEAL. EXT.P7 PHOTOCOPY OF RR NOTICE FOR THE AMOUNTS COVERED BY EXT. P1. EXT.P8 PHOTOCOPY OF RR NOTICE FOR THE AMOUNT COVERED BY EXT.P2. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30418 of 2011 ---------------------------------------------- Dated this the 16th day of November, 2011 JUDGMENT Against Exts.P1 and P2 penalty orders, the petitioner filed Exts.P3 and P4 appeals along with Exts.P5 and P6 stay petitions. The petitioner's grievance in this writ petition is that now without disposing of the stay petitions, Exts.P7 and P8 revenue recovery proceedings have been initiated for recovery of the disputed penalty. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay applications. 2. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce the recovery proceedings before the appellate authority can consider and pass orders on the stay petitions. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Exts.P5 and P6 stay petitions, as expeditiously as possible, at any rate, within W.P.(C)No.30418/11 2 one month from the date of receipt of a copy of this judgment. Till Exts.P5 and P6 stay petitions are disposed of, coercive proceedings for recovery of the disputed penalty shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.30418/11 3