IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WP(C).No. 31138 of 2011(N) -------------------------- PETITIONER: --------------- PRAVEEN PAUL, M/S.PREENA ROCK PRODUCTS, AYROORPADOM P.O., KOTHAMANGALAM, ERNAKULAM DISTRICT. BY ADV. SMT.T.RADHAMANY RESPONDENT(S): -------------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, KOTHAMANGALAM 686 691. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM PIN 682011. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA PIN 686 661. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 31138 of 2011(N) ---------------------------------- APPENDIX ------------ PETITIONER(S) EXHIBITS ----------------------------- EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT DATED 23.8.2011. EXHIBIT P2- TRUE COPY OF THE ORDER OF THE VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM DATED 30.1.2010. EXHIBIT P3- TRUE COPY OF THE ORDER OF THE FULL BENCH OF THE VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM DATED 27.1.2010. EXHIBIT P4- TRUE COPY OF THE LICENSE NO.19/10-11 ISSUED BY THE KOTTAPPADY GRAMA PANCHAYAT. EXHIBIT P5- TRUE COPY OF THE APPELLATE ORDER NO.KVATA/3137/2009 OF THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. EXHIBIT P6- TRUE COPY OF THE ORDER OF THE HON'BLE VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM DATED 6.5.2011. EXHIBIT P7- TRUE COPY OF THE APPEAL PETITION FILED BEFORE THE 2ND RESPONDENT DATED 24.9.2011. EXHIBIT P8- TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 24.9.2011. EXHIBIT P9- TRUE COPY OF THE PETITION FOR EARLY HEARING FILED BEFORE THE 2ND RESPONDENT DATED 24.9.2011. EXHIBIT P10- TRUE COPY OF THE DEMAND NOTICE IN FORM I DATED 24.10.2011 ISSUED UNDER SEC.7 OF THE KERALA REVENUE RECOVERY ACT, 1968. RESPONDENTS' EXHIBITS : NIL ------------------------------- / TRUE COPY / P.A. TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 31138 of 2011 ================== Dated this the 23rd day of November, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P7 appeal along with Ext.P8 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.P8 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.P8 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.P8, coercive recovery proceedings for recovery of the disputed amount in Ext.P7 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-