IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 19018 of 2011(B) -------------------------- PETITIONER(S): --------------- K.K.NAVAS, PROPRIETOR, M/S. KOCHU & SONS, KOTTAPPURAM, KODUNGALLOOR, THRISSUR DISTRICT-680 667. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, KODUNGALLOOR-680 664. 2. THE ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680 004. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IRINJALAKKUDA-680 121. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19018 of 2011 APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE ASSESSMENT ORDER NO. 32081054242/09-10 DATED 23-04-2011 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 09-10. P2 : COPY OF THE FIRST APPEAL DATED 13/06/2011 FILED BY THE PETITIONR FOR THE YEAR 09-10. P3 : COPY OF THE STAY PETITION DATED 13/06/2011 FILED BY THE PETITIONER FOR THE YEAR 09-10. P4 : COPY OF THE REVENUE RECOVERY NOTICE NO.A2-2835/11 DATED 05/07/2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 09-10. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE smvd S. SIRI JAGAN, J ================== W.P.(C).No. 19018 of 2011 ================== Dated this the 13th day of July, 2011 JUDGMENT Against Ext. P1 assessment order, the petitioner has filed Ext. P2 appeal along with Ext. P3 stay petition. Petitioner's grievance is that, before the appellate authority could consider Ext.P3 stay petition, recovery proceedings have been initiated for recovery of the disputed tax. The petitioner seeks expeditious disposal of the stay petition and stay till then. 2. I have heard the learned Government Pleader also. I am of opinion that assessing authority should wait for some more time before the demand can be enforced insofar as the appeal and stay petition are pending. In the above circumstances this writ petition is disposed of with the following directions:- The second respondent shall consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate within one month from the date of receipt of copy of this judgment. Till then, coercive recovery proceeding for recovery of the tax disputed in Ext.P2 appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE smvd