Wp(C)/25515/2011 Of John Behnan v. The Agrl.income Tax & Commercial Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 26TH SEPTEMBER 2011 / 4TH ASWINA 1933 WP(C).No. 25515 of 2011(L) ---------------------------------------- PETITIONER(S): -------------------------- JOHN BEHNAN,M/S.DES INTERNATIONAL,PADOOR PO, KAVASSERY,PALAKKAD DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): --------------------------- 1.AGRICULTURAL INCOME TX AND COMMERCIAL TAX OFFICER,COMMERCIAL TAXES, ALATHUR - 678 541. 2.THE DEPUTY COMMISSIONER (APPEALS),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM - 682 015. 3.THE DEPUTY TAHSILDAR (RR), ALATHUR - 678 541. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.25515/2011 L APPENDIX PETITIONER'S EXHIBITS: P1:COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DTD. 24/06/2011. P2:COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DTD. 27/07/2011. P3:COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27/07/2011. P4:COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2010-11 DTD. 18/08/2011. RESPONDENT'S EXHIBITS:N I L /TRUE COPY/ P.A.TO JUDGE S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 25515 OF 2011 ---------------------------------------------- Dated this the 26[th] day of September, 2011 JUDGMENT Against Ext.P1 penalty order, the petitioner has filed Ext.P2appeal along with Ext.P3 stay petition. The petitioner’s grievancein this writ petition is that while the stay petition is pending,revenue recovery proceedings have been initiated by the 1[st]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 thiswrit petition with a direction to the 2[nd] respondent appellateauthority to consider and pass orders on Ext.P3 stay petition, asexpeditiously as possible, at any rate, within one month from thedate of receipt of a copy of this judgment. Till orders are passedon Ext.P3 stay petition, coercive recovery of the penalty disputedin Ext.P2 appeal shall be kept in abeyance. acd S. SIRI JAGAN, JUDGE