IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 24931 of 2011(N) ----------------------- PETITIONER : --------------------- SHEFEER.U.H., M/S.NAFEESA WOOD PRODUCTS, III/298-A, VENOLA P.O., ARAKKAPADY, PERUMBAVOOR-683 547. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.V, MATTANCHERRY AT KARUKUTTY-683 572. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA-686 661. R1 TO R3 BY GOVT. PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 24931 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT-P1: TRUE COPY OF THE PENALTY ORDER NO.ISM-(V)15/2009 DATED 23.12.2010 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 09-10. EXHIBIT-P2: TRUE COPY OF THE FIRST APPEAL DATED 16.05.2011 FILED BY THE PETITIONER. EXHIBIT-P3: TRUE COPY OF THE STAY APPLICATION DATED 16.05.2011 FOR THE YEAR 09-10. EXHIBIT-P4: TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.B1-1213/2011 DATED 24.08.2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 09-10. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24931 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of September, 2011 J U D G M E N T Against Ext.P1 penalty order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay application, recovery proceedings have been initiated by the 3rd respondent for recovery of the disputed penalty. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 2nd respondent shall 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 thus passed, coercive recovery proceedings for recovery of the disputed penalty in Ext.P2 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/