IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JULY 2011 / 23RD ASHADHA 1933 WP(C).No. 19090 of 2011(I) -------------------------- PETITIONER : --------------------- THE MANAGING PARTNER, MAYILVAHANAM MOTORS, SHORNUR, REPRESENTED BY C.A ABRAHAM (JR) BY ADVS. SRI.P.GOPALAKRISHNA MENON SRI.M.JITHESH MENON RESPONDENT(S): ------------------------- 1. THE REGIONAL TRANSPORT OFFICER (TAXATION), REGIONAL TRANSPORT OFFICE, PALAKKAD - 678 001. 2. THE DEPUTY TRANSPORT COMMISSIONER, CENTRAL ZONE-I, THRISSUR - 680 001. 3. THE DEPUTY TAHSILDAR (RR), OTTAPALAM - 679 101. R1 TO R3 BY GOVT. PLEADER SRI. JAMES MATHEW KADAVAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 19090 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT DATED 29-3-2011. EXT.P2 : COPY OF THE APPEAL K.M.V.T.A. NO. 4/11 DATED 30-4-2011 FILED BY THE PETITIONER. EXT.P3 : COPY OF THE STAY PETITION WITH AFFIDAVIT FILED BY THE PETITIONER DATED 30-4-2011 IN K.M.V.T.A. NO. 4/11 EXT.P4 : COPY OF THE ORDER DATED 10-5-2011. EXT.P5 : COPY OF THE DEMAND NOTICE ISSUED UNDER SECTION 7 DATED 18-6-2011. EXT.P6 : COPY OF THE DEMAND ISSUED PRIOR TO THE ATTACHMENT OF LAND IN FORM 10 DATED 18-6-2011. EXT.P7 : COPY OF THE OBJECTION FILED BY THE PETITIONER DATED 3-7-2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 19090 OF 2011 ---------------------------------------------- Dated this the 14th day of July, 2011 JUDGMENT Against Ext.P1 demand notice for motor vehicle tax, the petitioner has filed Ext.P2 appeal along with Ext.P3 application for stay before the 2nd respondent. The petitioner is aggrieved by the revenue recovery proceedings for recovery of the disputed tax during the pendency of the appeal. The petitioner seeks stay of recovery of the tax, pending 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 the following directions: The 2nd respondent shall 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 then, coercive recovery proceedings for the disputed tax in Ext.P2 appeal shall be kept in abeyance. It would be open to the 2nd respondent to consider and pass orders on the appeal itself, if possible. S. SIRI JAGAN, JUDGE acd