IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30268 of 2011(G) ---------------------------------------- PETITIONER(S): ------------------------- M/S MUMTAZ HOMZ, NEAR KEERTHI MUDRA THEATRE, VADAKARA.REP.BY ITS MANAGING PARTNER SRI.MUNEEZ.A BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S): --------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPT. OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM.PIN-695 003. 2. INTELLIGENCE OFFICER,(IB) I, DEPT.PF COMMERCIAL TAXES, KOZHIKODE.PIN-673 001. 3. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE.PIN-673 001. 4. SALES TAX OFFICER(RECOVERY), O/O DY.COMMISSIONER, COMMERCIAL TAXES DEPT., KOZHIKODE.PIN-673 001. R1 TO R4 BY GOVERNMENT PLEADER SRI.MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30268/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PENALTY ORDER DATED 21/7/2011. P2 COPY OF THE DEMAND NOTICE DATED 26/7/2011. P3 COPY OF THE APPEAL MEMORANDUM DATED 8/8/2011. P4 COPY OF THE STAY PETITION DATED 8/8/2011. P5 COPY OF THE REVENUE RECOVERY DEMAND NOTICE NO.13/10/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 30268 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 14th day of November, 2011. J U D G M E N T Against Ext. P1 penalty order, the petitioner has filed Ext. P3 appeal along with Ext. P4 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. The learned Government Pleader opposes the prayer. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 3rd respondent shall consider the stay petition within one month. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/