IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 28TH OCTOBER 2011 / 6TH KARTHIKA 1933 WP(C).No. 28733 of 2011(N) -------------------------- PETITIONER(S): --------------- M/S. BACKWATER RIPPLES PVT. LTD., KIUMARAKOM P.O., KOTTAYAM. REP. BY ITS MANAGING DIRECTORATE MATHEW ALEX VELLAPALY BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER (WC & LT), KOTTAYAM - 686001. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM - 686001. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28733 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of October, 2011. J U D G M E N T Against Ext. P1 assessment order, the petitioner has filed Ext. P3 appeal along with Ext. P4 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. The learned Government Pleader opposes the prayer. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the stay petition within one month. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/