IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 12TH OCTOBER 2011 / 20TH ASWINA 1933 WP(C).No. 26944 of 2011(P) ---------------------------------- PETITIONER(S): ------------------- CITIZEN WATCHES INDIA PVT. LTD., MKV BUILDING, M.G.ROAD, ERNAKULAM, REPRESENTED BY ITS AUTHORIZED SIGNATORY, BELARAMAN A.S. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P. ABRAHAM RESPONDENT(S): -------------------- 1. THE ASST. COMMISSIONER (ASSMT) SPL. CIRCLE II, COMMERCIAL TAXES, ERNAKULAM - 682 015. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI- 682 301. BY GOVT. PLEADER SRI.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.26944/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ASSESSMENT ORDER FOR THE YEAR 2009 - 10 DATED 05/07/2011. P2: COPY OF APPEAL DATED 04/08/2011. P3: COPY OF STAY PETITION DATED 04/08/2011. P4: COPY OF DEMAND NOTICE DATED 24/09/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26944 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of October, 2011. J U D G M E N T Against Ext. P1 assessment order, the petitioner has filed Ext. P2 appeal along with Ext. P3 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/