IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 4TH AUGUST 2011 / 13TH SRAVANA 1933 WP(C).No. 21205 of 2011(A) ---------------------------------------- PETITIONER(S): ------------------------ M/S. THE POWER, AUTOMOBILE CAR SERVICE CENTRE, BUILDING NO.3/270-M, NH-17, MANJUMMEL, CHERANELLOOR P.O., KOCHI-34, REPRESENTED BY ITS MANAGING PARTNER, MR. T.P. PAUL. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-I, KALAMASSERY-682 129. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 21205 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 18/04/2011 FOR THE YEAR 2009-10 PASSED BY THE 1ST RESPONDENT. EXT.P2: COPY OF THE APPEAL DATED 04/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3: COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 04/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4: COPY OF THE RR NOTICE DATED 14/07/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.21205 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of August, 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/