IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 19320 of 2011(L) ------------------------------------- PETITIONER(S): ----------------------- SMT.SUSANNAMMA.K. M/S.BATHEL TRADERS,KARUVATTA. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER HARIPPAD 690 614. 2. DEPUTY COMMISSIONER (APPEALS) KOLLAM-9 3. INSPECTING ASSISTANT COMMISSIONER CHENGANOOR 689 121. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.19320/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ASSESSMENT ORDER FOR 2009-10 DTD. 28.1.2011. P2:- COPY OF THE APPEAL FILED AGAINST EXT.P1 ORDER. P3:- COPY OF THE STAY PETITION FILED ALONG WITH EXT.P2 APPEAL. P4:- COPY OF THE RR NOTICE DTD. 223.6.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 19320 of 2011 ================== Dated this the 18th day of July, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 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 tax. 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.P3 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the disputed tax. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Ext.P3 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.P3, coercive recovery proceedings for recovery of the disputed tax in Ext.P2 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2