IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 28TH SEPTEMBER 2011 / 6TH ASWINA 1933 WP(C).No. 25706 of 2011(K) -------------------------- PETITIONER: ----------- JAMALUDEEN KUNJU, B.M.AGENCIES, MEMANA, OCHIRA P.O., KARUNAGAPALLY, KOLLAM-690 526. BY ADV. SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR SRI.K.JAGADEESH RESPONDENT(S): -------------- 1. THE COMMERCIAL TAX OFFICER, KARUNAGAPPALLY, KOLLAM-690 518. 2. THE DEPUTY COMMISSIONER (APPEAL)-II, KOLLAM-690 013. 3. THE TAHASILDAR, REVENUE RECOVERY, KARUNAGAPPALLY, KOLLAM-690 518. R1 TO R3 BY GOVT. PLEADER SRI. SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WP(C).NO: 25706 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE COMMON ORDER OF THE 2ND RESPONDENT IN K.V.A.T. 321/10 AND 322/10, DATED 15.09.2010 P2: COPY OF THE NOTICE OF THE 1ST RESPONDENT, DATED 28.01.2011 P3: COPY OF THE OBJECTION FILED BY THE PETITIONER TO ASSESSMENT NOTICE, DATED NIL P4: COPY OF THE ORDER OF ASSESSMENT OF THE 1ST RESPONDENT, DATED 23.03.2011 P5: COPY OF THE NOTICE OF DEMAND ISSUED BY THE 1ST RESPONDENT, DATED 23.03.2011 P6: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED 07.05.2011 P7: COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT, DATED 07.05.2011 P8: COPY OF THE NOTICE NO:B2-19779/2011 ISSUED TO THE PETITIONER, BY THE 3RD RESPONDENT DATED 14.07.2011 RESPONDENT'S EXHIBIT: NIL /TRUE COPY/ P.A. TO JUDGE JJJ S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 25706 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of September, 2011. J U D G M E N T Against Ext. P4 assessment order, the petitioner has filed Ext. P6 appeal along with Ext. P7 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. 3. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the stay petition and pass orders thereon within one month from the date of receipt of a copy of this judgment. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/