IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 32256 of 2011(F) ------------------------------------- PETITIONER ----------------- HUSSAIN VATTOLI,PROPRIETOR, NEW EXCEL GRANITE & MARBLES, PERINTHALMANNA. BY ADVS. SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, AGRICULTURAL INCOME TAX & COMMERCIAL TAXES, KOTTAKKAL 676 503. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI 676 121. R1 TO R3 BY GOVT.PLEADER (TAX) SMT.SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 32256 of 2011 APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 20/9/2011 EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 8/11/2011 EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 8/11/2011 EXHIBIT P4 TRUE COPY OF THE RECOVERY NOTICE DATED 26/11/2011 EXHIBIT P4(A) TRUE COPY OF THE NOTICE DATED 26/11/2011 RESPONDENTS' EXHIBITS :NIL \\TRUE COPY\\ PA TO JUDGE JM S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32256 of 2011 ---------------------------------------------- Dated this the 3rd day of December, 2011 JUDGMENT Against Exts.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, Exts.P4 and P4(a) 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 W.P.(C)No.32256/11 2 month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P3, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance for recovery of the tax disputed in the appeal. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32256/11 3