IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18173 of 2011(V) ----------------------------------------- PETITIONER(S): ------------------------ KALLADA HOTELS, MANNUTHY, THRISSUR DISTRICT REPRESENTED BY ITS MANAGING PARTNER, SRI.K.G.DILEEP, AGED 45 YEARS, S/O.K.K.GOPALAN. BY ADVS. SRI.M.G.KARTHIKEYAN SRI.NIREESH MATHEW SRI.SAJI SANKARAN NAIR RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, THRISSUR.PIN-680 001 2. THE ASST.COMMISSIONER (APPEALS), COMMERCIAL TAXES, THRISSUR.PIN-680 001 R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18173/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER DATED 31/3/2011 PASSED BY THE 1ST RESPONDENT. P2 COPY OF THE APPEAL MEMORANDUM DATED 29/6/2011 FILED BEFORE THE 2ND RESPONDENT. P3 COPY OF THE STAY PETITION DATED 29/6/2011 FILED ALONG WITH EXT.P2 BEFORE THE 2ND RESPONDENT. P4 COPY OF THE ORDER DATED 31/3/2011 PASSED BY THE 1ST RESPONDENT. P5 COPY OF THE APPEAL MEMORANDUM DATED 29/6/2011 FILED BEFORE THE 2ND RESPONDENT. P6 COPY OF THE STAY PETITION DATED 29/6/2011 FILED ALONG WITH EXT.P2 BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.18173 OF 2011 ---------------------------------------------- Dated this the 6th day of July, 2011 JUDGMENT Against Exts.P1 and P4 assessment orders, the petitioner has filed Exts.P2 and P5 appeals along with Exts.P3 and P6 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority can dispose of the stay petitions, recovery proceedings are being initiated for recovery of the disputed tax. 2. I have heard the learned Government Pleader also. I am of opinion that if the appeals have been filed in time, it is not proper on the part of the assessing authority to initiate recovery proceedings before the appellate authority could consider the stay petitions and pass orders thereon. Therefore, the writ petitioner is disposed of with the following directions: If the appeals have been filed in time, the 2nd respondent shall consider and pass orders on Exts.P3 and P6 stay petitions, as expeditiously as possible, at any rate, within one month from W.P.(C)No.18173/11 2 the date of receipt of a copy of this judgment. Till orders are passed on stay petitions, recovery proceedings for recovery of the tax disputed in the appeal memorandum shall be kept abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.18173/11 3