IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28325 of 2011(M) ------------------------------------------- PETITIONER(S): ------------------------ S.SURESH KUMAR, PROPRIETOR, SUSHARA HOME APPLIANCE, PUTHOOR, KOLLAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR, SRI.K.UMAMAHESWAR. RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER-II, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691 506. 2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 691 012. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA, KOLLAM DISTRICT, PIN 691 506. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.28325/2011 M APPENDIX PETITIONER'S EXHIBITS: EXT.P1(a) COPY OF ASSESSMENT ORDER DATED 01-03-2011 FOR THE YEAR 2006-2007 EXT.P1(b) COPY OF ASSESSMENT ORDER DATED 01-03-2011 FOR THE YEAR 2007-2008. EXT.P2(a) COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(a). EXT.P2(b) COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(b). EXT.P3(a) COPY OF STAY PETITION IN EXT.P2(a) APPEAL. EXT.P3(b) COPY OF STAY PETITION IN EXT.P2(b) APPEAL. EXT.P-4 COPY OF RR NOTICE DATED 24.08.2011 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS; N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.28325 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of October, 2011 J U D G M E N T Against Exts.P1 (a) & P1 (b) assessment orders, the petitioner has filed Exts.P2 (a) & P2 (b) appeals along with Exts.P3 (a) & P3 (b) 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.P3 (a) & P3 (b) 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 (a) & P3 (b) stay petitions, coercive recovery of the tax disputed in Exts.P2 (a) & P2 (b) appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// shg/ P.A. TO JUDGE