IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WP(C).No. 31888 of 2011(I) --------------------------------- PETITIONER(S): ------------------- ABDUL RAHIMAN.A.S., CRESANT POLYMERS, PUTHUSSERRY, PALAKKAD DISTRICT, PIN-678 623. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENT(S): -------------------- 1. STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, II CIRCLE, PALAKKAD, PIN-678001. 3. ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, METTUPPALAYAM STREET, PALAKKAD, PIN-678001. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX, TAX COMPLEX, PALAKKAD, PIN-678 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 31888/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER DATED 01.09.2011 FOR THE YEAR 2005-06 OF THE 2ND RESPONDENT. P2(a):COPY OF THE APPEAL DATED 11.10.2011 FILED BEFORE THE 3RD RESPONDENT. P2(b):COPY OF THE INTERLOCUTORY APPLLICATION FOR STAY OF COLLECTION OF TAX FILED ALONGWITH EXT.P2(a). P2(c):COPY OF THE INTERLOCUTORY APPLICATION FOR EARLY POSTING FILED ALONG WITH P2(a) P3: COPY OF THE LOCAL DELIVERY BOOK EVIDENCING FILING OF EXT.P2 SERIES OF APPEAL AND INTERIM APPLICATION ON 14.10.2011. P4: COPY OF REVENUE RECOVEERY NOTICE ISSUED BY THE 4TH RESPONDENT ON 2.11.2011 AND RECEIVED BY THE PETITIONER ON 22.11.2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN.J ------------------------ WP(C) No.31888 OF 2011 --------------------------------- Dated this the 30th day of November, 2011 J U D G M E N T Against Exts.P1 assessment order, the petitioner filed Ext.P2(a) appeal along with Ext.P2(b) stay petition. The petitioner's grievance in this writ petition is that 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 3rd respondent to consider and pass orders on Ext.P2(b) stay petition, as expeditiously as possible, at any rate, within one WP(C) No.31888 OF 2011 2 month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P2(b), coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S.SIRI JAGAN JUDGE mm WP(C) No.31888 OF 2011 3