IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 31376 of 2011(V) -------------------------------------- PETITIONER: ------------------- M/S.PERIYAR TRADING COMPANY,PERIYAR TOWERS,DESOM P.O,ALUVA,REPRESENTED BY PROPRIETOR P.B.MURALEEDHARAN. BY ADV. SMT.T.RADHAMANY. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER,COMMERCIAL TAX OFFICE, ALUVA - 683 101. 2. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM - 31. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY - 01. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.31376/2011-V: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE PRE-ASSESSMENT NOTICE DTD. 08/06/2011 ISSUED BY THE R.1. EXT.P.2: COPY OF THE REPLY DTD. 05/08/2011 FILED BY THE PETITIONER BEFORE THE R.1. EXT.P.3: COPY OF THE ASSESSMENT ORDER NO. 32150726695/2009-10 DTD. 29/08/2011 ISSUED BY THE R.1. EXT.P.4: COPY OF THE APPEAL PETITION FILED BEFORE THE R.2. DTD. 14/10/2011. EXT.P.5: COPY OF THE STAY PETITION DTD. 14/10/2011 FILED BY THE PETITIONER BEFORE THE R.2. EXT.P.6: COPY OF THE EARLY HEARING DTD. 14/10/2011 FILED BY THE PETITIONER BEFORE THE R.2. EXT.P.7: COPY OF THE REVENUE RECOVERY NOTICE DTD. 04/11/2011 ISSUED BY THE R.3. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31376 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th day of November, 2011 J U D G M E N T Against Ext.P3 assessment order, the petitioner has filed Ext.P4 appeal along with Ext.P5 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.P5 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.P5 stay petition, coercive recovery of the tax disputed in Ext.P4 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/