IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 27998 of 2011(Y) -------------------------------------- PETITIONER(S): ------------------------ SANTHOSH.M.K,HILL PRODUCE DEALER, MUTHUKUTTU HOUSE,MUTHUVALKUDY,SENGULAM.P.O, IDUKKI DISTRICT. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER,DEVIKULAM, IDUKKI DISTRICT-685613. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,KOTTAYAM-686001. 3. THE DEPUTY TAHSILDAR(RR),DEVIKULAM, IDUKKI DISTRICT-685613. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.27998/2011 APPENDIX PETITIONERS' EXHIBITS EXT.P1: TRUE COPY OF FORM NO.4 REGISTRATION CERTIFICATE DATED 12.02.2010. EXT.P2: TRUE COPY OF THE ORDER NO.32061286451/10-11 DATED 26.06.2010 ISSUED BY THE IST RESPONDENT. EXT.P3: TRUE COPY OF THE FORM NO.29 APPEAL MEMORANDUM DATED 30.07.2010. EXT.P3(A): TRUE COPY OF FORM 30 APPLICATION FOR STAY PETITION DATED 30.07.2010. EXT.P4: TRUE COPY OF THE FORM 16 NOTICE OF SALE OF IMMOVABLE PROPERTY DATED 05.09.2011. RESPONDENTS' EXHIBITS NIL:- TRUE COPY P.A. TO JUCGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 27998 of 2011 ================== Dated this the 21st day of October, 2011 J U D G M E N T Against Ext.P2 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P3(a) 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(a) 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(a) 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(a), coercive recovery proceedings for recovery of the disputed amount in Ext.P3 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge