IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 21080 of 2011(H) ---------------------------------------- PETITIONER(S): ----------------------- SHIHABUDHEEN, S/O.MUHAMMED, GOLDEN SANDS, SULTHAN BATHERY, WAYANAD. BY ADV. SRI.RAFFEEKH.K SRI.P.NAIJAL KUMAR RESPONDENT(S): --------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM 2. THE SALES TAX OFFICER (R.R) OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WAYANAD. PIN - 673 121. 3. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.21080/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER BEARING NO.TCR6/07-08 DATED 30/6/2008 PASSED BY THE INTELLIGENCE OFFICER, SQUAD II, WAYANAD. P2 COPY OF THE REQUISITION AND DEMAND NOTICE DATED 31/10/2009. P3 COPY OF THE STATUTORY APPEAL DATED 29/11/2009 SUBMITTED BEFORE THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 21080 of 2011 ================== Dated this the 3rd day of August, 2011 J U D G M E N T The petitioner's grievance in this writ petition is that while Ext.P3 appeal is pending, revenue recovery proceedings have been initiated for recovery of the tax disputed in Ext.P3 appeal. The petitioner submits that the appeal was heard by the appellate authority as early as in October, 2010, and no orders have been passed yet. He submits that revenue recovery proceedings in the circumstances are unjust and unsustainable. 2. I have heard the learned Government Pleader also. 3. Insofar as the appeal has been heard in October, 2010, it is only appropriate that the 3rd respondent passes orders in the appeal expeditiously. Accordingly, the 3rd respondent-Deputy Commissioner (Appeals), Kozhikode, is directed to pass orders on Ext.P3 appeal, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed, proceedings for recovery of the tax disputed in the appeal shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge