IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 10TH OCTOBER 2011 / 18TH ASWINA 1933 WP(C).No. 26585 of 2011(W) --------------------------------------- PETITIONER: ------------------- T.B.SHINE, PROPRIETOR, HOTEL DREAMLAND, TRIPRAYAR, THRISSUR. BY ADVS. SRI.A.SUDHI VASUDEVAN, SMT. PUSHPAVATHI.K, SRI. JOSE JONES JOSEPH. RESPONDENTS: ------------------------ 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, COMMERCIAL TAX OFFICE, ERNAKULAM, PIN 682 032. 2. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, CHAVAKKAD, PIN- 680 506. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMEN OF COMMERCIAL TAXES, MINICIVIL STATION, IRINGALAKKUDA- 680 121. 4. THE CHIEF MANAGER, STATE BANK OF INDIA, TRIPRAYAR BRANCH, TRIPRAYAR- 680 567. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.26585/2011-W: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE CIRCULAR DTD. 27/11/2006 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES. EXT.P.2: COPY OF THE ORDER DTD. 12/12/2006 ISSUED BY THE R.2. TO THE PETITIONER DETERMINING THE TURNOVER TAX FOR THE PERIOD COMMENCING FROM APRIL 2006 TO OCTOBER 2006. EXT.P.3: COPY OF THE APPEAL DTD. 25/01/2007 BEARING NUMBER STA 3415/2007 FILED BY THE PETITIONER BEFORE THE R.1. CHALLENGING THE DETERMINATION OF TURNOVER TAX FOR THE PERIOD COMMENCING FROM APRIL 2006 TO OCTOBER 2006. EXT.P.4: COPY OF THE ORDER DTD. 29/03/2007 OF THIS HON'BLE COURT IN W.P.(C). 11004/2007. EXT.P.5: COPY OF THE JUDGMENT DTD. 30/05/2007 IN W.P.(C).8194/2007 OF THIS HON'BLE COURT. EXT.P.6: COPY OF THE JUDGMENT DTD. 23/04/2009 OF HON'BLE SUPREME COURT IN CIVIL APPEAL NO. 2936/2009 AND CONNECTED MATTERS. EXT.P.7: COPY OF AN ORDER DTD. 05/09/2010 PASSED BY THE DIVISION BENCH OF THIS HON'BLE COURT IN W.A. 1864/2007 AND CONNECTED MATTERS. EXT.P.8: COPY OF THE ORDER DTD. 19/03/2008 ISSUED BY THE R.2. DETERMINING THE BALANCE TURNOVER TAX FOR THE YEAR 2006-07. EXT.P.9: COPY OF THE ORDER DTD. 19/05/2011 ISSUED BY THE R.2. DEMANDING THE BALANCE TURNOVER TAX FOR THE YEAR 2007-08. EXT.P.10: COPY OF THE APPEAL DTD. 03/08/2011 FILED BY THE PETITIONER BEFORE THE R.1. AGAINST EXT.P.9. EXT.P.11: COPY OF THE PETITION DTD. 03/08/2011 FOR STAY DURING THE PENDENCY OF EXT.P.10, FILED BY THE PETITIONER BEFORE THE R.1. EXT.P.12: COPY OF THE ORDER DTD. 19/05/2011 ISSUED BY THE R.2. DEMANDING THE BALANCE TURNOVER TAX FOR THE YEAR 2008-09. EXT.P.13: COPY OF THE APPEAL DTD. 03/08/2011 FILED BY THE PETITIONER BEFORE THE R.1. AGAINST EXT.P.12. EXT.P.14: COPY OF THE PETITION DTD. 03/08/2011 FOR A STAY, DURING THE PENDENCY OF EXT.P.13, FILED BY THE PETITIONER BEFORE THE R.1. W.P.(C).NO.26585/2011-W: EXT.P.15: COPY OF THE DEMAND NOTICE DTD. 01/09/2011 ISSUED BY THE R.3. TO THE PETITIONER. EXT.P.16: COPY OF THE LETTER DTD. 27/09/2011 ISSUED BY THE R.3. TO THE R.4. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 27585 of 2011 ================== Dated this the 10th day of October, 2011 J U D G M E N T Against Exts.P9 and P12 assessment orders, the petitioner has filed Exts.P10 and P13 appeals along with Exts.P11 and P14 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.P11 and P14 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.P11 and P14 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.P11 and P14, coercive recovery proceedings for recovery of the amounts disputed in Exts.P11 and P14 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2