IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 10TH AUGUST 2011 / 19TH SRAVANA 1933 WP(C).No. 21782 of 2011(W) ----------------------- PETITIONER : --------------------- M/S.KAIRALI AYURVEDIC HEALTH RESORT PVT.LTD., OLASSERY P.O., KODUMBU, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR SHRI.K.V.RAMESH. BY ADVS. SRI.T.M.SREEDHARAN, SENIOR ADVOCATE SMT.C.K.SHERIN SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.VANDANA MENON RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER (LUXURY TAXES), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 016. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD - 678 001. R1 TO R3 BY ADV. SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 21782 of 2011(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE REGISTRATION CERTIFICATE NO. L.T. 244 DATED 16.3.009. EXT.P2 : COPY OF THE ORDER DEMANDING INTEREST 30.6.2011 FOR THE ASSESSMENT YEAR 2003-04 PASSED BY THE FIRST RESPONDENT. EXT.P2(a) : COPY OF THE -DO- FOR THE ASSESSMENT YEAR 2004-05. EXT.P2(b) : COPY OF THE -DO- FOR THE ASSESSMENT YEAR 2005-06. EXT.P2(c) : COPY OF THE -DO- FOR THE ASSESSMENT YEAR 2006-07. EXT.P2(d) : COPY OF THE -DO- FOR THE ASSESSMENT YEAR 2007-08. EXT.P3 : COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2003-04 DATED 19-7-2011. EXT.P3(a) : COPY OF THE -DO- FOR 2004-05. EXT.P3(b) : COPY OF THE -DO- FOR 2005-06. EXT.P3(c) : COPY OF THE -DO- FOR 2006-07. EXT.P3(d) : COPY OF THE -DO- FOR 2007-08. EXT.P4 : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2003-04 DATED 20.7.2011. EXT.P4(a) : COPY OF THE -DO- FOR 2004-05. EXT.P4(b) : COPY OF THE -DO- FOR 2005-06. EXT.P4(c) : COPY OF THE -DO- FOR 2006-07. EXT.P4(d) : COPY OF THE -DO- FOR 2007-08. EXT.P5 : COPY OF THE REVENUE RECOVERY NOTICE DATED 1.8.2011 FOR THE ASST.YEAR 2003-04 ISSUED BY THE THIRD RESPONDENT. EXT.P6 : COPY OF THE -DO- FOR 2004-05. (Contd...) WP(C).No. 21782 of 2011(W) EXT.P7 : COPY OF THE -DO- FOR 2005-06. EXT.P8 : COPY OF THE -DO- FOR 2006-07. EXT.P9 : COPY OF THE -DO- FOR 2007-08. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S.SIRI JAGAN, J. ================== W.P.(C).No. 21782 of 2011 ================== Dated this the 10th day of August, 2011 J U D G M E N T Against Exts.P2 to P2(d) assessment orders, the petitioner has filed Exts.P3 to P3(d) appeals along with Exts.P4 to P4(d) stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P4 to P4(d) stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Exts.P4 to P4(d) stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Exts.P4 to P4(d), coercive recovery proceedings for recovery of the disputed amounts in Exts.P3 to P3(d) shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge