IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 19352 of 2011(T) -------------------------------------- PETITIONER: ------------------- P.G. SURENDRAN NAIR, PROPRIETOR, POPULAR INDUSTRIES, VADUTHALA, KOCHI-23. BY ADVS. SRI.V.P.SUKUMAR, SRI.JAIRAM.V.MENON. RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM – 682 024. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM – 682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.19352/2011-T: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE PENALTY ORDER DTD. 30/09/2009 PASSED BY THE R.1. EXT.P.2: COPY OF THE APPEAL DTD. 27/04/2011 FILED BY THE PETITIONER BEFORE THE R.2. EXT.P.3: COPY OF THE APPLICATION FOR STAY OF COLLECTION OF PENALTY DTD. 27/04/2011. EXT.P.4: COPY OF THE RR NOTICE DTD. 07/07/2011 ISSUED TO THE PETITIONER BY THE R.3. UNDER SECTION 7 OF THE RR ACT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 19352 of 2011 ================== Dated this the 18th day of July, 2011 J U D G M E N T Against Ext.P1 penalty 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