IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28355 of 2011(T) ----------------------------------- PETITIONER(S): ---------------------- K.K. PARAMESWARAN, PROPRIETOR, GOPIKA REGENCY, VARAPPUZHA. BY ADV. SMT.RUKHIYABI MOHD KUNHI SRI.R.JAIKRISHNA RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER II, AGRICULTURAL INCOME TAX AND SALES TAX DEPARTMENT, NORTH PARAVOOR. 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY, KOCHI-2. BY GOVT. PLEADER SMT. SHOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 28355 of 2011(T) APPENDIX PETITIONER(S) EXHIBITS : EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT.(AY-2006-2007) EXT.P2: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT (AY-2007-2008) EXT.P3: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.(2006-2007 KVAT). EXT.P3(a):TRUE COPY OF THE STAY PETITION FILED BYTHE PETTIONER BEFORE THE 2ND RESPONDENT (2007-08 KVAT). EXT.P4: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2007-08 KVAT) EXT.P4(a): TRUE COPY OF THE SAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2007-08 KVAT) EXT.P5: TRUE COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT (2006-07). EXT.P6: TRUE COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT (2007-08) RESPONDENTS' EXHIBITS : NIL //TRUE COPY/ P.A TO JUDGE. STU S.SIRI JAGAN, J. ================== W.P.(C).No. 28355 of 2011 ================== Dated this the 25th day of October, 2011 J U D G M E N T Against Exts.P1 and P2 assessment orders, the petitioner has filed Exts.P3 and P4 appeals along with Exts.P3(a) and P4(a) 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.P3(a) and P4(a) 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 1st respondent shall consider and pass orders on Exts.P3(a) and P4(a) 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.P3(a) and P4(a), coercive recovery proceedings for recovery of the disputed amounts in Exts.P3 and P4 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge