IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH SEPTEMBER 2011 / 15TH BHADRA 1933 WP(C).No. 24194 of 2011(Y) ---------------------------------- PETITIONER(S): ------------------- P.P.RASHEED, GEM TREADS, FUNCTIONAL INDUSTRIAL ESTATE, PAYYANAD, MANJERI, MALAPPURAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER-I, MANJERI, MALAPPURAM DISTRICT-676121. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 24194/2011 APPENDIX PETITIONER'S EXHIBITS: P1(a):COPY OF ORDER DATED 15/11/2010 OF 1ST RESPONDENT FOR 2008-2009 (KVAT). P1(b):COPY OF ORDER DATED 15/11/2010 OF 1ST RESPONDENT FOR 2008-2009 (CST). P2(a):COPY OF APPEAL MEMORANDUM AGAINST EXT. P1(a). P2(b):COPY OF APPEAL MEMORANDUM AGAINST EXT. P1(b). P3(a):COPY OF STAY PETITION IN EXT. P2(a) APPEAL. P3(b):COPY OF STAY PETITION IN EXT. P2(b) APPEAL. P4(a):COPY OF RECOVERY NOTICE DATED 19/08/2011 (CST) OF THE 1ST RESPONDENT. P4(b):COPY OF RECOVERY NOTICE DATED 19/08/2011 (KVAT) OF THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24194 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of September, 2011 J U D G M E N T Against Ext.P1 series of assessment orders, the petitioner has filed Ext.P2 series of appeals along with Ext.P3 series of 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 1st respondent to recover the tax disputed in the appeals. 2. I have heard the learned Government Pleader also. 3. 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 series of 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 Ext.P3 series of stay petitions, coercive recovery of the tax disputed in Ext.P2 series of appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/