IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH SEPTEMBER 2011 / 15TH BHADRA 1933 WP(C).No. 24156 of 2011(T) -------------------------- PETITIONER(S): ----------------------- M/S.DEVICES DISTRIBUTORS, K.T.COMPLEX, JAIL ROAD, CALICUT-673 004, REPRESENTED BY ITS MANAGING PARTNER, SRI.P.C.FRANCIS. BY ADV. SRI.P.B.SAHASRANAMAN SRI.K.JAGADEESH SRI.T.S.HARIKUMAR RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES, KOZHIKODE-673 004. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 004. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C0 NO.24156/2011 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1: TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32110290314/05-06, DATED 28-06-2011. EXHIBIT P2: TRUE PHOTOCOPY OF THE CERTIFICATE ISSUED BY SVM ASSOCIATES, CHARTERED ACCOUNTANTS, CALICUT, DATED 03-03-2011. EXHIBIT P3: TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED 13TH JULY, 2011. EXHIBIT P4: TRUE PHTOSTAT COPY OF THE STAY PETITIONER, DATED NIL. EXHIBIT P5: TRUE PHOTOSTAT COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT, DATED 20TH AUGUST, 2011. RESPONDANTS'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24156 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of September, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P4 stay petition. The petitioner’s grievance in this writ petition is that while the stay petition is pending, revenue recovery proceedings have been initiated by the 2nd 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 Ext.P4 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 passed on Ext.P4 stay petition, coercive recovery of the tax disputed in Ext.P3 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/