IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 17TH OCTOBER 2011 / 25TH ASWINA 1933 WP(C).No. 27396 of 2011(Y) ---------------------------------------- PETITIONER(S): ------------------------- M/S.ABHILASH HATCHERIES, EDAKUNNU, PADUVAPURAM P.O ANGAMALI-683 582. REP.BY ITS PROPRIETOR GEOGY C.D BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, SUQAD NO.II COMMERCIAL TAXES, THODUPUZHA,PIN-685 017 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM.PIN-682 008 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY ,KOCHI-2 PIN-682 002 R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.27396/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER NO.CR-09/10-11 DATED 16/03/2011 BY THE 1ST RESPONDENT DATED 16/03/2011 P2 COPY OF THE FORM NO.29 APPEAL MEMORANDUM DATED 29/03/2011. P2(A) COPY OF THE FORM 30 APPLICATION FOR STAY PETITION DATED 29/03/2011. P3 COPY OF THE POSTING NOTICE IN KVAT-1123/11 DATED 16/09/2011. P4 COPY OF THE FORM NO.1 DEMAND NOTICE NO.F(RR)73/11-12 DATED 15/09/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27396 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of October, 2011 J U D G M E N T Against Ext.P1 penalty order, the petitioner has filed Ext.P2 appeal along with Ext.P2 (a) stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay application, recovery proceedings have been initiated by the 3rd respondent for recovery of the disputed penalty. 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 the following directions: The 2nd respondent shall consider and pass orders on Ext.P2 (a) 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 thus passed, coercive recovery proceedings for recovery of the disputed penalty in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/