IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 15TH NOVEMBER 2011 / 24TH KARTHIKA 1933 WP(C).No. 30406 of 2011(A) -------------------------------------- PETITIONER(S): ----------------------- M/S.SUPER STORES, JAI HIND MARKET, THRISSUR- 680 003 REPRESENTED BY ITS MANAGING PAPRTNER STEPHEN. K.C. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, COMMERCIAL TAXES, THRISSUR - 680 003. 2. THE ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680 004. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR 680 004. BY GOVT. PLEADER SMT. SHOBAANNAMA EAPER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.30406/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ASSESSMENT ORDER NO.32080532501/08-09 DTD. 30.3.2011 PASSED BY THE IST RESPONDENT FOR THE YEAR 08-09. P2:- COPY OF THE FIRST APPEAL DTD. 30.5.2011 FILED BY THE PETITIONER FOR THE YEAR 08-09 . P3:- COPY OF THE STAY PETITION DTD. 30.5.2011 FILED BY THE PETITIONER FOR THE YEAR 08-09. P4:- COPY OF THE REVENUE RECOVERY NOTICE NO.A7-2902/2011 DTD. 3.11.2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 08-09. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30406 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th 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.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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/