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2011 DIGILAW 825 (KER)

AUGUSTINE PEREIRA v. COMMERCIAL TAX OFFICER

2011-07-26

S.SIRI JAGAN

body2011
JUDGMENT Against Exts. P1, P2 & P3 assessment orders, the petitioner has filed Exts. P4, P5 & P6 appeals along with Exts. P7, P8 & P9 stay petitions. The petitioner's grievance in the writ petition is that, before the appellate authority could consider the interim applications, recovery proceedings have been initiated by the assessing authority. Therefore, the petitioner seeks stay of recovery pending appeals. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions : The 2nd respondent appellate authority shall consider and pass orders on Exts. P7 to P9 stay petitions 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 Exts. P7 to P9 stay petitions, coercive recovery of the tax disputed in Exts. P1 to P3 appeals shall be kept in abeyance.