IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22345 of 2011(P) ---------------------------------- PETITIONER(S): --------------- C.MOHAMMEDKUTTY HAJI,CHOMAYIL EXPORTS & AL-FUJIRA,FURNITURE WORKS, KALPAKANCHERY,PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES,TIRUR,,MALAPPURAM DISTRICT 676306 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,MALAPPURAM AT MANJERI 676 121. ADV. SRI. C.K. GOVINDAN - GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22345 of 2011(P) APPENDIX PETITIONER'S EXHIBITS EXT.P1: COPY OF ASSESSMENT ORDER PASSED BY R1 FOR THE YEAR 2010-11 DATED 30.06.2011. EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE R2 DATED 11.8.2011. EXT.P3: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE R2 DATED 11.8.2011. EXT.P4: COPY OF DEMAND NOTICE IN FORM NO.12A ISSUED BY R1 FOR THE YEAR 2010-11 DTD 11.7.2011. RESPONDENTS' EXHIBITS: NIL. TRUE COPY PA TO JUDGE. acd S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22345 OF 2011 ---------------------------------------------- Dated this the 17th day of August, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 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 1st 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.P3 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.P3 stay petition, coercive recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd