IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 29TH SEPTEMBER 2011 / 7TH ASWINA 1933 WP(C).No. 25954 of 2011(T) -------------------------- PETITIONER ---------- C.M.MUSTHAFFA,PROPRIETOR,SHINE TRADERS, NATIKA.P.O.,THRISSUR- 680 566. BY ADV. SRI.C.V.SUBHASH SRI.R.JAIKRISHNA RESPONDENTS ----------- 1. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, CHAVAKKAD - 680 568. 2. ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAXES,THRISSUR - 680 566. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,IRINJALAKKUDA, MINI CIVIL STATION,PIN - 680 128. R1 TO R3 BY GOVT.PLEADER SRI.SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WP(C).No. 25954 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY 2008-09 KVAT EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY 2008-09 CST. EXT.P3 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2008-09. EXT.P3(A) TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2008-09. EXT.P4 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2008-09. EXT.P4(A) TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2008-09. EXT.P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE JJJ S.SIRI JAGAN, J. ================== W.P.(C).No. 25954 of 2011 ================== Dated this the 29th day of September, 2011 J U D G M E N T Against Exts.P1 and P2 assessment orders, the petitioner has filed Exts.P3 and P4 appeals along with Exts.P3(a) and P4(a) stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P3(a) and P4 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Exts.P3(a) and P4(a) stay petitions, 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 Exts.P3(a) and P4(a), coercive recovery proceedings for recovery of the disputed amount in Exts.P3 and P4 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2