IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 31051 of 2011(F) -------------------------------------- PETITIONER: ------------------- TVS ELECTRONICS LTD.,D.NO.39/173, CHATHURANGI,KARAKAT ROAD,KOCHI- 682 016, REPRESENTED BY ITS MANAGER R.NARAYANASWAMY. BY ADV. SRI.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY- 682 002. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM- 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM 682 015. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.31051/2011-F: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE IST RESPONDENT DATED 30/10/2009 FOR THE YEAR 2003-04. EXHIBIT P2: DO. ASSESSMENT ORDER FOR THE YEAR 2004-05 EXHIBIT P3: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 DATED 3/12/2010 EXHIBIT P4: DO. APPEAL AGAINST EXT.P2 DT. 03/12/10. EXHIBIT P5: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 3/12/2010 ALONG WITH EXT.P3. EXHIBIT P6: DO. PETITION FOR STAY ALONG WITH EXT.P4. EXHIBIT P7: TRUE COPY OF THE POSTING NOTICE ISSUED BY R2 DATED NIL. EXHIBIT P8: TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT DATED 15/11/2011 FOR THE DEMAND AS PER EXT.P1. EXHIBIT P9: DO. NOTICE UNDER RR ACT AS PER EXT.P2 DT. 15/11/11. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31051 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 2011 JUDGMENT Against Exts.P1and P2 assessment orders, the petitioner has filed Exts.P3 and P4 appeals along with Exts.P5 and 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 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 Exts.P5 and 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 and P6 stay petitions, coercive recovery of the tax disputed in Exts.P3 and P4 appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd