IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 20653 of 2011(F) ---------------------------------- PETITIONER(S): ------------------- NOUSHAD ALI.K, PROP.CEE KEY PEE AGENCIES CHEMBARA ROAD, TIRUR,MALAPPURAM DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): -------------------- 1. SALES TAX OFFICER,TIRUR, MALAPPURAM 676 505. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,MALAPPURAM AT MANJERI 676 121. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 20653/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2007-08 DATED 28/02/2011. P2: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 02/04/2011. P3: COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 02/04/2011. P4: COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3TD RESPONDENT FOR THE YEAR 2007-08 DATED 07/07/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20653 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of July, 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 before the appellate authority could consider the stay application, revenue recovery proceedings have been initiated against the petitioner. 2. I have heard the learned Government Pleader also. Having heard both sides, 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 further coercive proceedings for recovery of tax disputed in Exst.P2 appeal shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/