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. 28451 of 2011(F) -------------------------- PETITIONER(S): ---------------------- M/S.ELAPULLY ESSENTIAL OIL INDUSTRIES, EDUPPUKULAM, ELAPPULLY, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, M.K.SLIM. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, PALAKKAD PIN 678001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015. 3. DEPUTY THSILDAR (RR), MALAPPURAM 676 505. 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: VK WP(C).No. 28451 of 2011(F) -------------------------------------- APPENDIX --------------- PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2003-04 DATED 09.08.2011. EXT.P2. COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT for the YEAR 2004-05 DTD 09.08.2011. EXT.P3. COPY F THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 03-04 DATED 15.092011. EXT.P4. COPY OF THE APPEL FILED BY THE PEITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 04-05 DATED 15.09.2011. EXT.P5. COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YER 03-04 DATED 15.09.2011. EXT.P6. COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 04-05 DATED 15.09.2011. EXT.P7. COPY OF THE DEMAND NOTICE IN FORM NO.24 ISSUED BY 1ST RESPONDENT FOR THE YEAR 03-04 DATED 09.08.2011. EXT.P8. COPY OF THE DEMAND NOTICE IN FORM NO.24 ISSUED BY 1ST RESPONDENT FOR THE YEAR 04-05 DATED 09.08.2011 . RESPONDENTA'S EXHIBITS : NIL -------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28451 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 25th day of October, 2011. J U D G M E N T Against Exts. P1 and P2 penalty orders, the petitioner has filed Exts. P3 and P4 appeals along with Exts. P5 and P6 petitions for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/