IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 32261 of 2011(G) ------------------------------------- PETITIONER(S): --------------------- KERALA STATE ELECTRICITY BOARD, VYDYUTHI BHAVAN, PATTOM P.O., THIRUVANANTHAPURAM-695 004, REPRESENTED BY ITS SECRETARY, MRS. S.ROOPAKALA JAGATH. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH MENON SRI.P.BENNY P THOMAS SRI.K.JOHN MATHAI RESPONDENT(S): --------------- 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110004. 2. COMMISSIONER OF INCOME TAX, (APPEALS)-1, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3. JOINT COMMISSIONER OF INCOME TAX, RANGE 1, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. R1 TO R3 BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO. 32261 OF 2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DTD. 31.12.2010 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P2 : TRUE COPY OF THE APPEAL DTD.31.1.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 : TRUE COPY OF THE STAY PETITION DTD.31.1.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS : NIL \\TRUE COPY PA TO JUDGE JM S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32261 of 2011 ---------------------------------------------- Dated this the 3rd day of December, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 application for stay before the 2nd respondent. The petitioner is aggrieved by the proceedings for recovery of the disputed tax pending disposal of the stay petition. 2. I have heard the learned standing counsel for respondents 2 and 3 also. I am of opinion that before the appellate authority could consider and pass orders on the stay petition within a reasonable time, it is unjust to recover the disputed tax by coercive proceedings. Accordingly, the writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Ext.P3 stay application, 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 stay petition, recovery proceedings for recovery of the tax disputed in Ext.P2 appeal shall be kept abeyance. S. SIRI JAGAN, JUDGE acd