IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32057 of 2011(F) -------------------------------------- PETITIONER(S): --------------------- M/S.RATNA BAKES & CAKES,OPP.S.N.M HIGHER SECONDARY SCHOOL,CHERTHALA, ALAPPUZHA DISTRICT REPRESENTED BY ITS PARTNER,ANEESH SENAN. BY ADV. SRI.V.P.SUKUMAR RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER-II, CHERTHALA 688 524. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM 691 001. 3. THE DEPUTY TAHSILDAR (RR), (REVENUE RECOVERY) TALUK OFFICE,CHERTHALA - 658 524. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 32057/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 1-10-2009 FOR THE PERIOD FROM NOVERMBER 2008 TO MARCH 2009 IN 2008-09. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 23-12-2009 FOR THE PERIOD FROM APRIL TO AUGUST 2009 IN 2009-10. EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 29-1-2010 THE PERIOD FROM APRIL TO AUGUST 2009 IN 2009-10. EXT.P4 TRUE COPY OF THE RR NOTICE DATED 31-1-2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT. EXT.P5 TRUE COPY OF THE RR NOTICE DATED 31-1-2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 34 OF THE RR ACT. EXT.P6 TRUE COPY OF THE APPELLATE ORDER PASSED AGAINST EXT.P1 ASSESSMENT. EXT.P7 TRUE COPY OF THE APPELLATE ORDER PASSED AGAINST EXT.P2 ASSESSMENT ORDER. EXT.P8 TRUE COPY OF THE APPELLATE ORDER PASSED AGAINST EXT.P3 ASSESSMENT ORDER. EXT.P9 TRUE COPY OF THE DEATH CERTIFICATE ISSUED BY THE REGISTRAR OF BIRTH & DEATHS, CORPORATION OF KOCHI DATED 16-8-2011. EXT.P10 TRUE COPY OF THE ORDER DATED 15-11-2011 RELATING TO THE YEAR 2008-09. EXT.P11 TRUE COPY OF THE ORDER DATED 15-11-2011 RELATING TO THE YEAR 2009-10. EXT.P12 TRUE COPY OF THE REPRESENTATION DATED 29-11-2011 SUBMITTED BY THE PETITIONER. EXT.P13 TRUE COPY OF THE APPEAL DATED 3-12-2011 FOR THE YEAR 2008-09. Contd.....2 -:2:- WPC NO. 32057/2011 EXT.P14 TRUE COPY OF THE APPEAL DATED 3-12-2011 FOR THE YEAR 2009-10. EXT.P15 TRUE COPY OF THE APPLICATION FOR STAY FILED ALONG WITH Ext.P13 APPEAL. EXT.P16 TRUE COPY OF TH APPLICATION FOR STAY FILED ALONG WITH Ext.P14 APPEAL. RESPONDENTS' EXHIBITS NIL TRUE COPY P.A. TO JUDGE SD S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32057 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT Against Exts.P1 and P2 assessment orders, the petitioner filed Exts.P13 and P14 appeals along with Exts.P15 and P16 stay petitions respectively. The petitioner's grievance in this writ petition is that now without disposing of the stay petitions, Exts.P4 and P5 revenue recovery proceedings have been initiated for recovery of the disputed tax. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay applications. 2. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce the recovery proceedings before the appellate authority can consider and pass orders on the stay petitions. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Exts.P15 and P16 stay petitions, as expeditiously as possible, at any rate, W.P.(C)No.32057/11 2 within one month from the date of receipt of a copy of this judgment. Till orders are passed on Exts.P15 and P16 stay petitions, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32057/11 3