IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31507 of 2011(K) ---------------------------------------- PETITIONER(S): ------------------------- N.A.RAJU, PROPRIETOR OF OMEGA HERITAGES, OMEGA BUILDING, THEKKEMADOM ROAD, THRISSUR, THRISSUR DISTRICT. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): --------------------------- 1. THE ASST.COMMISSIONER (APPEALS) DEPT.COMMERCIAL TAXES, P.O.POOTHOLE, THRISSUR DISTRICT-680 004. 2. THE INTELLIGENCE OFFICER, SQUAD NO.II, DEPT.COMMERCIAL TAXES, P.O.POOTHOLE, THRISSUR DISTRICT-680 004. R1 & R2 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31507/2011 K APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE JUDGMENT IN WPC.34027 OF 2010 DT.25/10/11. EXHIBIT P2: TRUE COPY OF THE APPEAL AGAINST THE ASSESSMENT ORDER OF THE YEAR 2004-05. EXHIBIT P3: TRUE COPY OF THE APPEAL AGAINST THE AUDIT ASSESSMENT ORDER OF THE YEAR 2005-06. EXHIBIT P4: TRUE COPY OF THE APPEAL AGAINST THE ASSESSMENT ORDER OF THE YEAR 2006-2007. EXHIBIT P5: TRUE COPY OF THE APPEAL AGAINST THE ASSESSMENT ORDER OF THE YEAR 2007-08. EXHIBIT P6: TRUE COPY OF THE APPEAL AGAINST THE ASSESSMENT ORDER OF THE YEAR 2008-09. EXHIBIT P7: TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE EXT.P2 APPEAL. EXHIBIT P8: TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE EXT.P3 APPEAL. EXHIBIT P9: TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE EXT.P4 APPEAL. EXHIBIT P10: TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE EXT.P5 APPEAL. EXHIBIT P11: TRUE COPY FO THE STAY PETITION FILED ALONG WITH EXT.P6 APPEAL. EXHIBIT P12: TRUE COPY OF THE COMMUNICATION DATED 17/11/11 ISSUED BY THE 2ND RESPONDENT TO THE BANK OF THE PETITIONER. RESPONDENTS' EXHIBITS; N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31507 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of November, 2011 J U D G M E N T The petitioner has filed Exts.P2 to P6 appeals along with Exts.P7 to P11 stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are pending, revenue recovery proceedings have been initiated by the 2nd respondent to recover the tax disputed in the appeals. 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 1st respondent appellate authority to consider and pass orders on Exts.P7 to P11 stay petitions, 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 Exts.P7 to P11 stay petitions, coercive recovery of the tax disputed in Exts.P2 to P6 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/