IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD DECEMBER 2011 / 2ND POUSHA 1933 WP(C).No. 35071 of 2011(H) --------------------------------------- PETITIONER: ------------------- MURALI T.V, PROPRIETOR OF CLASSIC CONSTRUCTIONS, PALIYAM ROAD, THRISSUR, THRISSUR DIST., BY ADV. SRI.M.K.DILEEP KUMAR. RESPONDENTS: ------------------------ 1. THE ASST COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, THRISSUR, THRISSUR DIST. - 680 004. 2. THE COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR, THRISSUR DT. - 680 004. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.35071/2011-H: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE DEMAND NOTICE DT. 08/12/2011 ISSUED TO THE PETITIONER FROM THE OFFICE OF THE R.2. EXT.P.2: COPY OF THE APPEAL DT. 20/12/2011 FILED BY THE PETITIONER BEFORE THE R.1. EXT.P.3: COPY OF THE STAY PETITION DT. 20/12/2011 SUBMITTED ALONG WITH THE EXT.P.2. APPEAL. EXT.P.4: COPY OF THE PETITION FOR URGENT HEARING FILED ALONG WITH THE EXT.P.2. APPEAL. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.35071 of 2011 ---------------------------------------------- Dated this the 23rd day of December, 2011 JUDGMENT Against Ext.P1 demand notice, the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance in this writ petition is that now without disposing of the stay petition, revenue recovery proceedings have been initiated for recovery of the disputed penalty. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay application. 2. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce the recovery proceedings before the appellate authority can consider and pass orders on the stay petition. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent 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, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd