IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 10TH AUGUST 2011 / 19TH SRAVANA 1933 WP(C).No. 21733 of 2011(N) ---------------------------------- PETITIONER(S): -------------------- T. ANILKUMAR, M/S. GREESHMAM HOLIDAY INN IX/2001 A, MUNNAR. BY ADV. SRI.JAIRAM.V.MENON RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, IDUKKI, KATTAPPANA-685508. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM-682013. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 21733/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 DATED 08/03/2011 PASSED BY THE 1ST RESPONDENT. P2: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 08/03/2011 PASSED BY THE 1ST RESPONDENT. P3: COPY OF THE APPEAL DATED 26/03/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. P4: COPY OF THE APPEAL DATED 26/03/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER. P5: COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 26/03/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P6: COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 26/03/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P7: COPY OF THE ARREAR NOTICE DATED 21/07/2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 21733 of 2011 ================== Dated this the 10th day of August, 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.P5 and P6 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 disputed amounts. 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.P5 and P6 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.P5 and P6 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.P5 and P6, 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 2