IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933 WP(C).No. 33632 of 2011(D) ---------------------------------------- PETITIONER(S): ------------------------- MS.M.P.AGENCIES, KANDANASSERRY, THRISSUR REPRESENTED BY M.P.DIVAKARAN, MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATHAN, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, U-SHAPE BUILDING, NEAR PRIVATE BUS STAND, KUNNAMKULAM.680 503. 2. DEPUTY COMMISSIONER [APPEALS], DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM.682 015. R1 & R2 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.33632/2011 D APPENDIX PETITIONER'S EXHIBITS: EXT.P1- PHOTOCOPY OF ORDER DATED 27.10.2011 FOR 2008.2009. EXT.P2- PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 ORDER. EXT.P3- PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P2 APPEAL. EXT.P4- PHOTOCOPY OF ARREAR NOTICE ISSUED BY THE FIRST RESPONDENT IN RESPECT OF EXT.P1 ORDER. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 33632 of 2011 ================== Dated this the 16th day of December, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amount. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Ext.P3 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the amount disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd 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 a certified copy of this judgment. Till orders are passed on Ext.P3, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-