IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 24TH AUGUST 2011 / 2ND BHADRA 1933 WP(C).No. 22870 of 2011(G) ------------------------------------- PETITIONER: --------------- MURALI REFRIGERATION AND ENGINEERING COMPANY, 50/1134-A, NEAR EDAPPALLY JUMA MASJID, EDAPPALLY, COCHIN-24, REPRESENTED BY ITS PARTNER-ANNA JOHN. BY ADVS. SRI.V.V.ASOKAN SRI.R.JAIKRISHNA RESPONDENTS: ---------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-III, ERNAKULAM-682 015. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, KOCHI-682 030. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22870 of 2011(G) APPENDIX EXHIBIT P1 : TRUE COPY OF THE ESCAPED ASSESSMENT ORDER FOR AY 2005-2006. EXHIBIT P2 : TRUE COPY OF THE APPEAL FILED BEFORE THE SECOND RESPONDENT FOR AY 2005-2006. EXHIBIT P2(a) : TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE SECOND RESPONDENT FOR AY 2005-2006. EXHIBIT P3 : TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE THIRD RESPONDENT TRUE COPY P.A. TO JUDGE ln T.R.RAMACHANDRAN NAIR, J. ------------------------------------- W.P.(C)No.22870 Of 2011-G -------------------------------------------------- DATED THIS THE 24th DAY OF AUGUST, 2011 J U D G M E N T The petitioner is aggrieved by the steps taken for recovery of arrears of tax, in spite of the fact that he has filed an appeal before the 2nd respondent against Exhibit P1 order. Exhibit P2 is the copy of the appeal and Exhibit P2(a) is the copy of the stay application. Exhibit P3 is the demand notice issued by the 3rd respondent under the Revenue Recovery Act, which is dated 10.8.2011. 2. Heard the learned Government Pleader appearing for the respondents. 3. There will be a direction to the 2nd respondent to dispose of Exhibit P2(a) stay application within one month. Till orders are passed on Exhibit P2(a) application for stay, further action pursuant to Exhibit P3 will be kept in abeyance. The Writ Petition is accordingly disposed of. Sd/-(T.R.RAMACHANDRAN NAIR, JUDGE) dsn