IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27210 of 2011(A) -------------------------- PETITIONER(S): --------------- TENCY BENNY, M/S. SUPER ALUMINIUM COMPANY, NEELAMPEROOR, ALAPPUZHA DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, HARIPPAD - 690 514. 2. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR - 689 121. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 001. 4. THE MANAGER, STATE BANK OF TRAVANCORE, KURICHY, KOTTAYAM - 686 001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27210 of 2011(A) APPENDIX PETITIONER(S) EXHIBITS EXT.P1 : COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.16.6.2011. EXT.P1(a): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.16.6.2011. EXT.P2 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD.4.9.2011. EXT.P2(a): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD.4.9.2011. EXT.P3 : COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, DTD.4.9.2011. EXT.P3(a): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P4 : COPY OF LETTER ISSUED BY THE 4TH RESPONDENT, DTD.12.10.2011. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE ab S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.27210 OF 2011 ---------------------------------------------- Dated this the 14th day of October, 2011 JUDGMENT Against Exts.P1 series of assessment orders, the petitioner has filed Ext.P2 series of appeals along with Ext.P3 series of 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 1st 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 3rd respondent appellate authority to consider and pass orders on Ext.P3 series of 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 stay petitions, coercive recovery of the tax disputed in Ext.P2 series of appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE ab