IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28898 of 2011(J) -------------------------- PETITIONER(S): ------------- P.S.ARAVINDKUMAR, M/S.TMC PNEUMATICS, PATHICHERIL BUILDINGS, NEAR MUNICIPAL TOWN HALL, NH 47, SOUTH KALAMASSERY, ERNAKULAM. BY ADV. SRI.M.P.MADHAVANKUTTY RESPONDENT(S): ------------- 1. COMMERCIAL TAX OFFICER - II, IST CIRCLE, KALAMASSERY, ERNAKULAM-683104. 2. DEPUTY COMMISSIONER (APPEALS), KERALA VALUE ADDED TAX, ERNAKULAM-682018. 3. COMMERCIAL TAX OFFICER, REVENUE RECOVERY, KAKKAD, ERNAKULAM-682030. BY GOVT.PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AV WPC.NO.28898/2011 APPENDIX PETITIONER(S) EXHIBITS : EXT.P1 COPY OF THE ORDER DATED 23/8/2011 ISSUED BY THE IST RESPONDENT. EXT.P2 COPY OF THE NOTICE DATED 14/9/2011 BY THE IST RESPONDENT. EXT.P3 COPY OF THE APPEAL FILED BY THE PETITIONER. EXT.P4 COPY OF CHALLAN ISSUED TO THE PETITIONER. EXT.P5 COPY OF THE APPLICATION FOR STAY. EXT.P6 COPY OF CHALLAN ISSUED TO THE PETITIONER. EXT.P7 COPY OF THE NOTICE DATED 19/10/2011 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE AV S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28898 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 31st day of October, 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 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. The learned Government Pleader opposes the prayer. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the stay petition within one month. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/