IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 20724 of 2011(M) --------------------------------------- PETITIONER: ------------------- M/S. INTER DECOR INDUSTRIES, INDUSTRIAL DEVELOPMENT AREA, BINANIPURAM P.O., EDAYAR, REPRESENTED BY R.B.SREEKANTH, MANAGING PARTNER. BY DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE, ADV. SRI.K.M.FIROZ. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, ERNAKULAM – 682 015. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM – 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM, KOCHI- 682 030. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.20724/2011-M: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER FOR 2005-2006 DTD. 08/02/2011. EXT.P.2: COPY OF THE ASSESSMENT ORDER FOR 2006-2007 DTD. 08/02/2011. EXT.P.3: COPY OF THE ASSESSMENT ORDER FOR 2007-2008 DTD. 08/02/2011. EXT.P.4: COPY OF THE APPEAL PETITION FOR THE YEAR 2005-06 DTD. 10/05/2011. EXT.P.5: COPY OF THE APPEAL PETITION FOR THE YEAR 2006-07 DTD. 10/05/2011. EXT.P.6: COPY OF THE APPEAL PETITION FOR THE YEAR 2007-08 DTD. 10/05/2011. EXT.P.7: COPY OF THE STAY PETITION FOR THE YEAR 2005-06 DTD. 10/05/2011. EXT.P.8: COPY OF THE STAY PETITION FOR THE YEAR 2006-07 DTD. 10/05/2011. EXT.P.9: COPY OF THE STAY PETITION FOR THE YEAR 2007-08 DTD. 10/05/2011. EXT.P.10: COPY OF THE DEMAND NOTICE IN FORM NO.1 UNDER REVENUE RECOVERY ACT FOR THE YEAR 2005-2006 DTD. 05/07/2011. EXT.P.11: COPY OF THE DEMAND NOTICE IN FORM NO.1 UNDER REVENUE RECOVERY ACT FOR THE YEAR 2006-2007 DTD. 05/07/2011. EXT.P.12: COPY OF THE DEMAND NOTICE IN FORM NO.1 UNDER REVENUE RECOVERY ACT FOR THE YEAR 2007-2008 DTD. 05/07/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.20724 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of July, 2011 J U D G M E N T Against Exts.P1 to P3 assessment orders, the petitioner has filed Exts.P4 to P6 appeals along with Exts.P7 to P9 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 3rd respondent to recover the tax disputed in the appeals. 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 Exts.P7 to P9 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 Exts.P7 to P9 stay petitions, coercive recovery of the tax disputed in Exts.P4 to P6 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// shg/ P.A. TO JUDGE