IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 21063 of 2011(G) ---------------------------------------- PETITIONER(S): ------------------------ K.P. PRAKASHAN, PROPRIETOR, M/S/.LAKSHMY GLASS & PLYWOODS, MAIN ROAD, KONGAD P.O., PALAKKAD. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, PALAKKAD-678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.21063/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER DATED 5/5/2008 PASSED BY THE 1ST RESPONDENT FOR MAY, 2007 AND JULY,2007. P2 COPY OF THE APPEAL DATED 14/8/2008 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3 COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 14/8/2008. P4 COPY OF THE RR NOTICE DATED 1/7/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 21063 of 2011 ================== Dated this the 3rd day of August, 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