IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WP(C).No. 29316 of 2011(L) ---------------------------------- PETITIONER(S): ------------------- C.I.CHERU, PROPRIETOR, M/S.CHERU & COMPANY, PATTAMBI ROAD, KUNNAMKULAM.680 564. BY ADV. SMT.S.K.DEVI RESPONDENT(S): --------------------- 1. THE ASST.COMMISSIONER (ASSMT), SPL.CIRCLE, DEPT.OF COMMERCIAL TAXES, THRISSUR.680 004. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT.OF COMMERCIAL TAXES, ERNAKULAM.682 015. 3. THE INSPECTING ASST.COMMISSIONER, DEPT.OF COMMERCIAL TAXES, THRISSUR.680 004. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 29316/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ASSESSMENT ORDER DATED 27/09/2011 FOR THE YEAR 2009 - 2010. P2: COPY OF APPEAL DATED 21/10/2011 FOR THE YEAR 2009 - 2010. P3: COPY OF STAY PETITION DATED 21/10/2011 FOR THE YEAR 2009-10. P4: COPY OF DEMAND NOTICE NO.A7-2901/11 DATED 28/10/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 29316 of 2011 ================== Dated this the 3rd day of November, 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 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amount. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Ext.P3 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the amount disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P3, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-