IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WP(C).No. 29087 of 2011(I) ----------------------------------- PETITIONER(S): ---------------------- MADRAS CEMENTS LTD., KILIKOLLOOR P.O., KOLLAM, REPRESENTED BY ITS DEPUTY MANAGER, ACCOUNTS (COMMERCIAL) U.ALAGARSAMY. BY SENIOR ADV. DR.K.B.MUHAMED KUTTY ADV.SRI.K.M.FIROZ RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER-II, SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT, KOLLAM – 691 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM – 691 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM – 691 001. BY GOVT.PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AV WPC.NO.29087/2011 APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 10.8.2011. EXHIBIT P2 : COPY OF THE APPEAL FOR THE YEAR 2007-08 DATED 3.10.2011 BEFORE THE 2ND RESPONDENT. EXHIBIT P3 : COPY OF THE STAY PETITION FOR THE YEAR 2007-08 DATED 3.10.2011 BEFORE THE 2ND RESPONDENT. EXHIBIT P4 : COPY OF THE DEMAND NOTICE RRC NO.131/11-02 DATED 21.10.2011 FOR THE YEAR 2007-08 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5 : COPY OF THE DEMAND NOTICE IN FORM NO. 1 UNDER THE RR ACT DATED 21.10.2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR THE YEAR 2007-08. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE AV S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29087 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of November, 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/