IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 29TH SEPTEMBER 2011 / 7TH ASWINA 1933 WP(C).No. 25967 of 2011(U) -------------------------- PETITIONER ---------- M.C.PAUL, MAIPPAN HOUSE, MOOKKANNUR, AZHAKAM P.O, ANGAMALY-683 577 BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ANGAMALY-683 572. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THEVARA, ERNAKULAM-682 015. 3. THE DEPUTY TAHASILDAR, REVENUE RECOVERY, ALUVA-683 101. R1 TO R3 BY GOVT.PLEADER SRI. SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WP(C).No. 25967 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE ASESSMENT ORDER NO. OR-358/07-08 DTD. 10-03-2011 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 2007-2008. EXHIBIT P2: TRUE COPY OF THE FIRST APPEAL DTD.25.06.2011 FILED BY THE PETITIONER. EXHIBIT P3: TRUE COPY OF THE STAY PETITION DTD.25.06.2011 FOR THE YEAR 07-08. EXHIBIT P4: TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. R1- 1866/11/ST DATED 28.07.2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 07-08 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE JJJ S.SIRI JAGAN, J. ================== W.P.(C).No. 25967 of 2011 ================== Dated this the 29th day of September, 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 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.P3 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.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 amount in Ext.P2 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2