IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28986 of 2011(W) ----------------------------------------- PETITIONER(S): ------------------------- MOHAMMED ASHRAF, KASAM GROUP, KOTTAKKAL JUNCTION, OPP.VHSC,VENGARA MALAPPURAM DIST. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN SMT.K.HYMAVATHY RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, TIRURANGADI-PIN- 676 306 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS),DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-PIN- 678 001 3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES., MALAPPURAM AT MANJERI-PIN- 676 121. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.28986/2011 APPENDIX PETITIONER(S) EXHIBITS : EXT.P1:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2009-10 DTD.15/07/2011. EXT.P2:- TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD 24/8/2011 EXT.P3:- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD 24/8/2011. EXT.P4:- TRUE COPY OF THE EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD 24/8/2011 EXT.P5:- TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2009-10 DTD 17/10/2011 EXT.P6:- TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2009-10 DTD 17/10/2011. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 28986 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of October, 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 and Ext.P4 petition for early hearing. 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/