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. 29295 of 2011(J) --------------------------------- PETITIONER(S): ------------------- M/S.DURGA AGENCIES, 15/318, ANEESH MEMORIAL HALL, N.H.49, MAMALA P.O., THIRUVANKULAM, REP.BY ITS MANAGING PARTNER, RAVEENDRA KUMAR. BY ADVS. SRI.A.T.ANILKUMAR SMT.V.SHYLAJA RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE, THRIPUNITHURA- 682301. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN 682018. 3. THE DEPUTY THAHASILDAR (RR), KUNNATHUNADU TALUK OFFICE, PIN 683542, PERUMBAVOOR. 4. THE VILLAGE OFFICER, THIRUVANIYOOR VILLAGE, PIN 682305. 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. 29295/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OR REGISTRATION UNDER THE KVAT RULES P2: COPY OF THE DEMAND NOTICE. P3: COPY OF THE DEMAND NOTICE BEFORE ATTACHMENT OF THE PROPERTY. P4: TRUE COPY OF THE JUDGMENT IN WPC NO.10502/2011. P5: COPY OF THE APPEAL KVAT NO.2359/2011. P6: COPY OF THE STAY PETITION IN EXT. P5. P7: COPY OF THE APPEAL KVAT NO.2360/2011. P8: COPY OF THE STAY PETITION IN EXT.P7. P9: COPY OF THE APPEAL KVAT NO.2361/2011. P10: COPY OF THE STAY PETITION IN EXT.P9. P11: COPY OF THE APPEAL KVAT NO.2362/2011. P12: COPY OF THE STAY PETITION IN EXT. P11 P13: COPY OF THE APPEAL KVAT NO. 2354/2011. P14: COPY OF THE STAY PETITION IN EXT. P13. P15: COPY OF THE APPEAL KVAT NO.2355/2011. P16: COPY OF THE STAY ORDER IN EXT. P15. P17: COPY OF THE APPEAL KVAT NO.2356 P18: COPY OF THE STAY PETITION IN EXT. P17 P19: COPY OF THE APPEAL KVAT NO.2357/2011. P20: COPY OF THE STAY ORDER IN EXT. P19. P21: COPY OF THE APPEAL KVAT NO.2358/2011. P22: COPY OF THE STAY PETITION IN EXT. P21. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 29295 of 2011 ================== Dated this the 3rd day of November, 2011 J U D G M E N T Against monthly assessment orders and penalty orders, the petitioner has filed Exts.P5, P7, P9, P11, P13, P15, P17, P19 and P21 appeals along with Exts.P6, P8, P10, P12, P14, P16, P18, P20 and P22 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the amounts disputed. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P6, P8, P10, P12, P14, P16, P18, P20 and P22 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Exts.P6, P8, P10, P12, P14, P16, P18, P20 and P22 stay petitions, 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 Exts.P6, P8, P10, P12, P14, P16, P18, P20 and P22, coercive recovery proceedings for recovery of the disputed amounts in Exts.P5, P7, P9, P11, P13, P15, P17, P19 and P21 appeals shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge