IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 16TH NOVEMBER 2011 / 25TH KARTHIKA 1933 WP(C).No. 30511 of 2011(L) ----------------------------------- PETITIONER : - ---------------------- 1. KURIAN J. KATTICARAN, PROPRIETOR, KATTICARAN AGENCIES, PALARIVATTOM, KOCHI - 25. BY ADV. SRI.V.P.SUKUMAR RESPONDENTS : - -------------------------- 1. THE COMMERCIAL TAX OFFICER, IInd CIRCLE, KALAMASSERRY AT PALARIVATTOM, PIN 682025. 2. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES, ERNAKULAM, PIN 682013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30511 of 2011(L) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF THE ASSESSMENT ORDER DATED 15.07.2011 PASSED BY THE 1st RESPONDENT. EXT P2 : COPY OF THE APPEAL DATED 19.08.2011 FILED BY THE PETITIONER BEFORE THE 2nd RESPONDENT. EXT P3 : COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 19.08.2011. EXT P4 : COPY OF THE RR NOTICE DATED 28.10.2011 ISSUED TO THE PETITIONER BY THE 3rd RESPONDENT UNDER SECTION 7 OF THE RR ACT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30511 of 2011 ---------------------------------------------- Dated this the 16th day of November, 2011 JUDGMENT Against Exts.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance in this writ petition is that now without disposing of the stay petition, Ext.P4 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 application. 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 petition. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one W.P.(C)No.30511/11 2 month from the date of receipt of a copy of this judgment. Till Ext.P3 stay petition is disposed of, coercive proceedings for recovery of the disputed tax shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.30511/11 3 W.P.(C)No.30511/11 4 W.P.(C)No.30511/11 5