IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 19821 of 2011(C) -------------------------- PETITIONER : --------------------- SAMOD MOHAN, PROPRIETOR OF PATHIYARA TILES AND SANITARIES, PERIMBILLISSERRY, (PO) CHERPU, THRISSUR DIST. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): ------------------------- 1. THE ASST.COMMISSIONER (APPEALS), THRISSUR. DEPARTMENT OF COMMERCIAL TAXES, (PO) POOTHOLE, THRISSUR DIST. 680 004. 2. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, (PO) POOTHOLE, THRISSUR DIST. 680 004. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 19821 of 2011(C) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE DEMAND NOTICE DT. 24.5.2011 ISSUED TO THE PETITIONER. EXT.P2 : COPY OF THE APPEAL FILED BY THE PETITIONER DT. 27.6.2011 BEFORE THE FIRST RESPONDENT. EXT.P3 : COPY OF THE INTERLOCUTORY APPLICATION DT. 27.6.2011 SEEKING EARLY HEARING OF THE EXT.P2 APPEAL. EXT.P4 : COPY OF THE INTERLOCUTORY APPLICATION SEEKING STAY OF THE RECOVERY OF TAX FILED ALONG WITH THE EXT.P2 APPEAL. EXT.P5 : COPY OF THE DEMAND NOTICE DT. 11.7.2011 ISSUED UNDER REVENUE RECOVERY RULES BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.19821 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2011 J U D G M E N T Against Ext.P1 demand for sales tax, the petitioner has filed Ext.P2 appeal along with Ext.P4 stay petition. The petitioner challenges proceedings for coercive recovery of the disputed tax, while the appeal is pending. 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 1st 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 amount disputed in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/