IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 WP(C).No. 21603 of 2011(A) ----------------------- PETITIONER : -------------------- K.V.MOHAMMEDKUTTY, KEVI ENTERPRISES, VENNIYOOR, MALAPPURAM DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-676505. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676121. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 21603 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 30.12.2010. EXT.P2 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 08.04.2011. EXT.P3 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 08.04.2011. EXT.P4 : COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT UNDER SECTION 7 OF THE REVENUE RECOVERY ACT DATED 23.7.2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.21603 OF 2011 ---------------------------------------------- Dated this the 9th day of August, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance in this writ petition is that now without disposing of the stay petition, Ext.P4 revenue recovery proceedings have been initiated for recovery of the disputed tax. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay application. 2. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce the recovery proceedings before the appellate authority can consider and pass orders on the stay petition. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to 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 copy of this judgment. Till W.P.(C)No.21603/11 2 orders are passed on Ext.P3, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.21603/11 3