IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27280 of 2011(H) ------------------------------------- PETITIONER(S): ----------------------- DHANYA JOSE, PROPRIETRESS, KOCHUKUDIYIL AGENCIES, CALICUT ROAD, PERINTHALMANNA, MALAPPURAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PERINTHALMANNA – 679 322. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI 676 121. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN FOR R1 TO R3 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DS WP(C).No. 27280 of 2011(H) APPENDIX PETITIONER(S) EXHIBITS: EXT.P1 : TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT, DTD.24.1.2011. EXT.P2 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.4.5.2011. EXT.P3 : TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DTD.4.5.2011. EXT.P4 : TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT,DTD.1.10.11. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ PA TO JUDGE DS S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.27280 OF 2011 ---------------------------------------------- Dated this the 14th day of October, 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 3rd 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