IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 10TH NOVEMBER 2011 / 19TH KARTHIKA 1933 WP(C).No. 29899 of 2011(J) ----------------------------------- PETITIONER : - ---------------------- M/S. KALLUMKAL BROTHERS ANCHAL 691 306, REPRESENTED BY ITS MANAGING PARTNER, ROY K. PAPPACHAN. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P. ABRAHAM RESPONDENTS : - -------------------------- 1. THE ASST. COMMISSIONER (ASSMT) SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES KOTTARAKKARA- 691 506. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES KOLLAM - 691 012. 3. THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES KOTTARAKKARA - 691 506. R1 TO R3 BY GOVT. PLEADER SRI. MANOJ P. KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 29899 of 2011(J) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF ASSESSMENT ORDER DATED 23.08.2011 FOR THE YEAR 2008-09. EXT P2 : COPY OF ASSESSMENT ORDER DATED 23.08.2011 FOR THE YEAR 2009-10. EXT P3 : COPY OF APPEAL DATED 31.08.2011 FOR THE YEAR 2008-09. EXT P4 : COPY OF APPEAL DATED 31.08.2011 FOR THE YEAR 2009-10. EXT P5 : COPY OF STAY PETITION DATED 31.08.2011 FOR THE YEAR 2008 - 09. EXT P6 : COPY OF STAY PETITION DATED 31.08.2011 FOR THE YEAR 2009 - 10. EXT P7 : COPY OF DEMAND NOTICE No. RRC 243 / 11 -12 DATED 02.11.2011. EXT P8 : COPY OF DEMAND NOTICE No. RRC 244 / 11 -12 DATED 02.11.2011. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.29899 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2011 J U D G M E N T Against Exts.P1 & P2 assessment orders, the petitioner has filed Exts.P3 & P4 appeals along with Exts.P5 & P6 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.P5 & P6 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.P5 & P6 stay petitions, coercive recovery of the tax disputed in Exts.P3 & P4 appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/