IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28464 of 2011(G) --------------------------------------- PETITIONER(S): ------------------------ V.V.MOHAMMED, PROPRIETOR, M/S.FARMS INDIA, NEW VEGETABLE MARKET, PERPUMBAVOOR. BY ADV. SRI.K.M.FIROZ RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PERUMBAVOOR 683 542. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, MUVATTUPUZHA, 686 661. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.28464/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ASSESSMENT ORDER FOR 05-06 DTD. 15.11.10. P2:- COPY OF THE ASSESSMENT ORDER FOR 06-07 DTD. 15.11.2010. P3:- COPY OF THE ASSESSMENT ORDER FOR 08-09 DTD. 15.11.2010. P4:- COPY OF THE APPEAL PETITION FOR THE YEAR 05-06 DTD. 16.2.2011. P5:- COPY OF THE APPEAL PETITION FOR THE YEAR 06-07 DTD. 16.2.2011. P6:- COPY OF THE APPEAL PETITION FOR THE YEAR 08-09 DTD. 16.2.2011. P7:- COPY OF THE STAY PETITION FOR THE YEAR 05-06 DTD. 16.2.2011. P8:- COPY OF THE STAY PETITION FOR THE YEAR 06-07 DTD. 16.2.2011. P9:- COPY OF THE STAY PETITION FOR THE YEAR 08-09 DTD. 16.2.2011. P10:- COPY OF THE COMMON DEMAND NOTICE IN FORM NO.1 UNDER REVENUE RECOVERY ACT FOR THE YEARS 05-06, 06-07 AND 08-09 DT. 1.10.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28464 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 25th day of October, 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 petitions 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. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/ ``