IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S. SIRI JAGAN MONDAY, THE 12TH DECEMBER 2011 / 21ST AGRAHAYANA 1933 WP(C).No. 33133 of 2011(N) ----------------------------------- PETITIONER ------------------ B.P.HAMZA,PROPRIETOR,M/S.TAJMAL TIMBER DEPOT,EAST ROAD,KOYILANDY. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS ------------------------ 1. THE COMMERCIAL TAX OFFICER, KOYILANDY-673 008 2. THE DEPUTY COMMISSIONER (APPEALS) KOYILANDY-673 008 3. THE SALES TAX OFFICER (RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER COMMERCIAL TAXES, KOZHIKODE 673 003 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: dlk WP(C).No. 33133 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT. P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 23.05.2011 ISSUED BY THE FIRST RESPONDENT. EXT. P2 : COPY OF THE APPEAL PETITION, SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 29.06.2011. EXT. P3 : COPY OF THE STAY PETITION DATED 29.06.2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT. P4 : COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 24.10.2011 ISSUED BY THE THIRD RESPONDENT AGAINST THE PETITIONER. RESPONDENTS' EXHIBITS: NIL // TRUE COPY// P.A. TO JUDGE dlk S.SIRI JAGAN, J. ================== W.P.(C).No. 33133 of 2011 ================== Dated this the 12th day of December, 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 :-