IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 23404 of 2011(A) ---------------------------------------- PETITIONER(S): ----------------------- C.M.MUSTHAFFA,PROPRIETOR,SHINE TRADERS, NATTIKA.P.O,THRISSUR. BY ADV. SRI.V.V.ASOKAN SRI.C.V.SUBHASH SRI.R.JAIKRISHNA RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER,DEPARTMENT OF COMMERCIAL TAXES,CHAVAKKAD,THRISSUR-680 506. 2. ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAXES,TRICHUR-680 584. 3. DEPUTY TAHSILDAR(RR),TALUK OFFICE, CHAVAKKAD-680 506. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.23404/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT (AY 2007-2008) DATED 8/10/2010. P2 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT (AY 2007-2008) DATED 22/12/2010. P2(A) COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT (AY 2007-2008) DATED 22/12/2010 P3 COPY OF THE PETITION FILED BY THE PETITIONER FOR AMENDMENT OF EXT.P2 APPEAL DATED 19/8/2011. P4 COPY OF THE DEMAND NOTICE UNDER SECTION 7 ISSUED BY THE 1ST RESPONDENT DATED 6/7/2011. P4(A) COPY OF THE DEMAND NOTICE UNDER SECTION 34 ISSUED BY THE 1ST RESPONDENT DATED 6/7/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 23404 of 2011 ================== Dated this the 29th day of August, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P2(a) 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.P2(a) 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.P2(a) 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.P2(a), 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