IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 10TH OCTOBER 2011 / 18TH ASWINA 1933 WP(C).No. 26615 of 2011(B) -------------------------- PETITIONER: --------------- M/S GLOBAL GLASS & PLYWOOD 37/3468 HJK CASA GRANDA BUILDING OPP.TVS, KALOOR, KOCHI 682017 REPRESENTED BY ITS PARTNER SHAJAN JOSEPH K.R. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: --------------- 1. THE ASST. COMMISSIONER DEPT. OF COMMERCIAL TAXES SPL. CIRCLE I, ERNAKULAM 682 015. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES ERNAKULAM 682015. 3. THE INSPECTING ASST.COMMISSIONER, DEPT. OF COMMERCIAL TAXES, KOCHI 682030 GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26615 of 2011(B) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : TRUE COPY OF ASSESSMENT ORDER DTD. 28-04-2011 FOR THE YEAR 2008-09. EXT.P2 : TRUE COPY OF ASSESSMENT ORDER DTD. 28-04-2011 FOR THE YEAR 2008-09 (CST). EXT.P3: TRUE COPY APPEAL DTD. 16.08.2011 EXT.P4: TRUE COPY APPEAL DTD. 16-08-2011 (CST) EXT.P5: TRUE COPY OF STAY PETITION DTD. 16-08-2011. EXT.P6: TRUE COPY OF STAY PETITION DTD. 16.08.2011(CST) EXT.P7: TRUE COPY OF DEMAND NOTICE DTD. 22-09-2011 EXT.P8: TRUE COPY OF DEMAND NOTICE DTD. 22-09-2011. RESPONDENTS' EXHIBITS : NIL RKC //True copy// PA to Judge S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26615 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of October, 2011 J U D G M E N T Against Exts.P1 & P2 assessment orders, the petitioner has filed Exts.P3 & P4 appeals along with Exts.P5 & P6 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 3rd respondent to recover the tax disputed in the appeals. 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 Exts.P5 & P6 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 Exts.P5 & P6 stay petitions, coercive recovery of the tax disputed in Exts.P3 & P4 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/