IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 14TH DECEMBER 2011 / 23RD AGRAHAYANA 1933 WP(C).No. 33328 of 2011(M) ------------------------------------------ PETITIONER(S): ------------------------- M/S.KALLIATH IRON TRADERS, OPPOSITE R.K.MISSION HIGH SCHOOL, P.O.ARTS & SCIENCE COLLEGE,CALICUT 673 018, REPRESENTED BY ITS PROPRIETOR,K.ABDUL GAFOOR. BY ADVS. SRI.K.SRIKUMAR, SRI.K.MANOJ CHANDRAN, SRI.P.R.AJITHKUMAR. RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1,COMMERCIAL TAXES, KOZHIKODE 673 018. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE 673 018. 3. THE SALES TAX OFFICER(RECOVERY) O/O.DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT,KOZHIKODE 673 016. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.33328/2011 M APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 31-08-2011. EXT.P2 TRUE COPY OF THE APPEAL DATED 21-11-2011. EXT.P3 TRUE COPY OF THE STAY PETITION DATED 21-11-2011. EXT.P4 TRUE COPY OF THE RECOVERY NOTICE DATED 02-12-2011. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.33328 of 2011 ---------------------------------------------- Dated this the 14th day of December, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 application for stay before the 2nd respondent. The petitioner is aggrieved by the proceedings for recovery of the disputed tax pending disposal of the stay petition. 2. I have heard the learned Government Pleader also. I am of opinion that before the appellate authority could consider and pass orders on the stay petition within a reasonable time, it is unjust to recover the disputed tax by coercive proceedings. Accordingly, the writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Ext.P3 stay application, 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.P3 stay petition, recovery proceedings for recovery of the tax disputed in Ext.P2 appeal shall be kept abeyance. S. SIRI JAGAN, JUDGE acd