IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30135 of 2011(N) ----------------------------------------- PETITIONER(S): ------------------------ MS.SONY TRADERS, TALIPARAMBA, REP. BY PROPRITRIX P.RAHMATH. BY ADVS. SRI.P.RAGHUNATHAN, SRI.PREMJITH NAGENDRAN. RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER, TALIPARAMBA - 670 141. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, KANNUR - 670 002. R1 TO R3 BY GOVERNMENT PLEADER SRI. MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.30135/2011 N APPENDIX PETITIONER'S EXHIBITS: EXT.P-1 PHOTOCOPY OF ASSESSMENT ORDER FOR 2008.09 DTD.25.04.2011. EXT.P-2 PHOTOCOPY OF ORDER IN KVATA NOS 437 AND 732/2011 DATED 22.09.2011. EXT.P-3 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P-1 ORDER BEFORE TRIBUNAL. EXT.P-4 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P3 APPEAL. EXT.P-5 PHOTOCOPY OF RR NOTICE ISSUED BY THIRD RESPONDENT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 30135 of 2011 ================== Dated this the 14th day of November, 2011 J U D G M E N T Against Ext.P2 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P4 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.P4 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.P4 stay petition, as expeditiously as possible, at any rate, within three weeks from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-