IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 34622 of 2011(C) -------------------------------------- PETITIONER(S): --------------------- MUJEEB K.K. PROPRIETOR, UNIVERSAL MARKETING AGENCIES, VAILATHUR, TIRUR, MALAPPURAM DISTRICT. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, TIRUR, MALAPPURAM DISTRICT - 676505. 2. THE Dy. COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TIRUR, MALAPPURAM DIST. - 676 505. 4. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM - 695 001. BY GOVERNMENT PLEADER, SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 34622/2011 APPENDIX PETITIONER'S EXHIBITS P1 COPY OF THE NOTICE DATED 26.11.2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEARS 2008-2009 P2 COPY OF THE REVISED ASSESSMENT ORDER DATED 19.05.2011 ISSUED BY THE FIRST RESPONDENT FOR THE YEARS 2008-09 P3 COPY OF THE APPEAL MEMORANDUM DATED 18-8-2011 FILED BEFORE THE SECOND RESPONDENT FOR THE YEARS 2008-09 P4 COPY OF THE STAY PETITION DATED 18-8-2011 FILED BEFORE THE SECOND RESPONDENT FOR THE YEARS 2008-09 RESPONDENT'S EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD S.SIRI JAGAN, J. ================== W.P.(C).No. 34622 of 2011 ================== Dated this the 22nd day of December, 2011 J U D G M E N T Against Ext.P2 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P4 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amount. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Ext.P4 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the amount disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Ext.P4 stay petition, 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 Ext.P4, coercive recovery proceedings for recovery of the disputed amount in Ext.P3 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge