IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 24915 of 2011(L) ------------------------ PETITIONER : --------------------- MADRAS CEMENTS LTD., KILIKOLLOOR P.O., KOLLAM, REPRESENTED BY ITS DEPUTY MANAGER, ACCOUNTS (COMMERCIAL), U. ALAGARSAMY. BY ADVS. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER - II, SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT, KOLLAM - 688 081. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 688 081. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM - 688 081. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 24915 of 2011(L) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: A TRUE COPY OF THE ASSESSMENT ORDER DATED 23-6-2011. EXHIBIT P2: TRUE COPY OF THE APPEAL DATED 19.8.2011 BEFORE THE 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF THE STAY PETITION DATED 13.9.2011 BEFORE THE 2ND RESPONDENT. EXHIBIT P4: TRUE COPY OF THE DEMAND NOTICE DATED 12-9-2011 AND DEMAND NOTICE UNDER RR ACT DATED 12-9-2011 ISSUED BY THE THIRD RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24915 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of September, 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/