IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 33839 of 2011(D) ---------------------------------------- PETITIONER(S): ------------------------ M/S.FINE FURNITURE (P) LTD., VILAYUR, PATTAMBI, PALAKKAD DISTRICT, REPRESENTED BY PRADEEP CHIRACKAL, MANAGING DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, PATTAMBI-679 303. 2. ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD, PIN- 678 001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 33839 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT-P1. COPY OF ORDER ISSUED BY THE 1ST RESPONDENT ASSESSMENT YEAR 2008-09 DTD.10.10.2011. EXHIBIT-P1(a). COPY OF ORDER ISSUED BY THE 1ST RESPONDENT ASSESSMENT YEAR 2009-10 DTD.10.10.2011. EXHIBIT-P2. COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P2(a). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P3. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P3(a). COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.33839 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of December, 2011 J U D G M E N T Against Exts.P1 & P1 (a) assessment orders, the petitioner has filed Exts.P2 & P2 (a) appeals along with Exts.P3 & P3 (a) stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are pending, revenue recovery proceedings are proposed to be initiated by the respondents 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.P3 & P3 (a) 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.P3 & P3 (a) stay petitions, coercive recovery of the tax disputed in Exts.P2 & P2 (a) appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// shg/ P.A. TO JUDGE