IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 18TH NOVEMBER 2011 / 27TH KARTHIKA 1933 WP(C).No. 30771 of 2011(V) ---------------------- PETITIONER : -------------------- THE SECRETARY, AYMANAM SERVICE CO-OPERATIVE BANK LTD., NO.750, AYMANAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, FIRST CIRCLE, KOTTAYAM.686 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM.683 104. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, TRIVANDRUM-695 001. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 30771 of 2011(V) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1- THE TRUE COPY OF THE ORDER NO.32050538998/2009-10 DT. 3/10/2011. EXHIBIT P2- THE TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DT. 3/10/11 FOR RS.1785303/- EXHIBIT P3- THE TRUE COPY OF THE APPEAL MEMORANDUM DT. 1.11.11. EXHIBIT P4- THE TRUE COPY OF URGENT PETITION DATED 1/11/11. EXHIBIT P5- THE TRUE COPY OF STAY PETITION DATED 1/11/11. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn S.SIRI JAGAN, J. ================== W.P.(C).No. 30771 of 2011 ================== Dated this the 18th day of November, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P5 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 amount disputed. 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.P5 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.P5 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.P5, coercive recovery proceedings for recovery of the disputed amount in Ext.P3 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-