IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22225 of 2011(C) ---------------------------------------- PETITIONER(S): ------------------------- KRISHNA TRADERS, CHOWALLURPADI,KANDANASSERRY, THRISSUR, REPRESENTED BY MANGING PARTNER K.B.LALITHA. BY ADVS. SRI.P.RAGHUNATHAN, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER, COMMERCIA TAX OFFICE, KUNNAMKULAM-680 503. 2. DEPUTY COMMISSIONER(APPEALS), SALES TAX COMPLEX, M.G.ROAD, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMISSIONER OFFICE(KVAT),THRISSUR-680 125. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.22225/2011 C APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ASSESSMENT ORDER FOR JANUARY, 2011 DTD. 30/06/2011. P2: COPY OF ASSESSMENT ORDER FOR FEBRUARY, 2011 DTD. 30/06/2011. P3: COPY OF ASSESSMENT ORDER FOR MARCH, 2011 DTD. 30/06/2011. P4: COPY OF APPEAL FILED AGAINST EXT.P1 ORDER. P5: COPY OF APPEAL FILED AGAINST EXT.P2 ORDER. P6: COPY OF APPEAL FILED AGAINST EXT.P3 ORDER. P7: COPY OF STAY PETITION FILED ALONG WITH EXT.P4 APPEAL. P8: COPY OF STAY PETITION FILED ALONG WITH EXT.P5 APPEAL. P9: COPY OF STAY PETITION FILED ALONG WITH EXT.P6 APPEAL. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 22225 of 2011 ================== Dated this the 17th day of August, 2011 J U D G M E N T Against Exts.P1 to P3 assessment orders, the petitioner has filed Exts.P4 to P6 appeals along with Exts.P7 to P9 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P7 to P9 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Exts.P7 to P9 stay petitions, 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 Exts.P7 to P9, coercive recovery proceedings for recovery of the disputed amounts in Exts.P4 to P6 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2