IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 13TH OCTOBER 2009 / 21ST ASWINA 1931 WP(C).No. 28555 of 2009(L) -------------------------- PETITIONER(S): --------------- K.LAVAKUTTY, MANAGING PARTNER M/S. APPOLLO FURNITURE INDUSTRIES, PUTHUR KOTTAKKAL, RESIDING AT KAVUMKAL HOUSE, VILLOOR.P.O KOTTAKAL MALAPPURAM. BY ADV. SRI.P.V.JAYACHANDRAN RESPONDENT(S): --------------- 1. THE DEPUTY COMMISIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER (AA) DEPARTMENT OF COMMERCIAL TAXES MALAPPURAM AT MANJERI. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMNT OF COMMERCIAL TAXES MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J ............................................... W.P(C) No. 28555 of 2009 ................................................. Dated this the 13th day of October, 2009 J U D G M E N T Against Ext.P4 assessment order, the petitioner filed Ext.P5 appeal along with Ext.P6 stay application. The petitioner's grievance in this writ petition is that the appellate authority is not disposing of the stay application and at the same time by Exts.P8 and P9, coercive recovery proceedings have been initiated against the petitioner. The petitioner therefore seeks stay of the recovery proceedings. 2. I have heard the learned Government Pleader also. 3. I am of opinion that without the Appellate Authority passing orders on the stay application, it is not proper for the assessing authority to initiate coercive recovery proceedings. In the above circumstances, this writ petition is disposed of with the following directions: The 1st respondent shall consider and pass orders on Ext.P6 stay application, as expeditiously as possible. Till Ext.P6 is disposed of, coercive recovery proceedings, for recovery of the tax disputed in Ext.P5 appeal, shall be kept in abeyance. S. SIRI JAGAN, JUDGE rhs