IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH SEPTEMBER 2011 / 8TH ASWINA 1933 WP(C).No. 26167 of 2011(U) -------------------------- PETITIONER(S): ---------------------- JIMMY GEORGE MANAGING PARTNER M/S BUILDERS MERCHANT THELLAKOM. P.O., KOTTAYAM BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER ETTUMANOOR, KOTTAYAM-686631 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-683104 3. INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KOTTAYAM-686631 4. STATE OF KERALA - REPRESENTING SECRETARY TO GOVT., TAXES DEPT., SECRETARIAT, THIRUVANANTHAPURAM-695001 BY GOVT. PLEADER. SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MM WP(C)NO.26167/2011 APPENDIX PETITIONER'S EXHIBITS P1 COPY OF THE ASSESSMENT ORDER NO.32051124099/2009-10/02.06.11 ISSUED BY THE 1st RESPONDENT P2 COPY OF THE DEMAND NOTIC IN FORM NO.12 IN NO.32051124099/2009-10/02.06.11 ISSUED BY THE 1st RESPONDENT FOR Rs.370017/- P3 TRUE COPY OF THE APPEAL PETITION DTD.5/8/11 U/s. 55 FILED BY THE PETITIONER BEFORE THE 2nd RESPONDENT P4 COPY OF THE URGENT PETITION DTD. 5/8/11 U/s. 55 FILED BY THE PETITIONER BEFORE THE 2nd RESPONDENT P5 COPY OF THE STAY PETITION DTD. 27/9/2011 FILED BY THE PETITIONER BEFORE THE 2nd RESPONDENT P6 COPY OF THE DEMAND NOTICE ISSUED BY THE 3rd RESPONDENT RESPONDENT'S EXHIBITS NIL TRUE COPY P.A. TO JUDGE MM S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26167 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th day of September, 2011. J U D G M E N T Against Ext. P1 assessment order, the petitioner has filed Ext. P3 appeal and Ext. P5 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. 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 shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/