IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WP(C).No. 2423 of 2011(C) ---------------------------------------- PETITIONER(S): ------------------------- SRI.SUBHASH, ARACKAPARAMBIL HOUSE, ANGAMVETTY JUNCTION, MANAKKAD P.O., THODUPUZHA-685 584. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): ---------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, IDUKKI-685 602. 2. THE COMMERCIAL TAX OFFICER, I CIRCLE, THODUPUZHA-685 584. 3. THE DEPUTY TAHASILDAR (R.R.) THODUPUZHA-685 524. *ADDL.R4 IMPLEADED: R4. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. (*ADDL.R4 IS IMPLEADED AS PER ORDER DTD. 30/11/2011 IN I.A.NO.18985/2011) R1TO R4 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.2423/2011 C APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE NO OBJECTION CERTIFICATE NO.PH-16/2007 DTD. 20/08/2007. P2: COPY OF THE SHOP INSPECTION REPORT NO.159104 DTD. 10/07/2009. P3: COPY OF THE MEDICAL CERTIFICATE DTD. 19/01/2011. P4: COPY OF THE FORM NO.1 DEMAND NOTICE DTD. 29/12/2010. P5: COPY OF THE ASSESSMENT ORDER NO.320613/A-1823/09-10 DTD.6/1/2011. P6: COPY OF THE ORDER NO.CR-2/09-10 DTD. 31/08/2010 OF THE 1ST RESPONDENT. P7: COPY OF THE FORM NO.29 APPEAL MEMORANDUM DTD. 21/02/2011. P7(A): COPY OF THE FORM 30 STAY PETITION DTD. 21/02/2011. P8: COPY OF THE FORM NO.29 APPEAL MEMORANDUM DTD. 21/02/2011 CHALLENGING THE ORDER OF THE 2ND RESPONDENT. P8(A): COPY OF THE FORM 30 STAY PETITION DTD. 21/02/2011 CHALLENGING THE ORDER OF THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 2423 of 2011 ================== Dated this the 30th day of November, 2011 J U D G M E N T Against penalty and assessment orders, the petitioner has filed Exts.P7 and P8 appeals along with Exts.P7(a) and P8(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.P7(a) and P8(a) 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 4th respondent shall consider and pass orders on Exts.P7(a) and P8(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.P7(a) and P8(a) stay petitions, coercive recovery proceedings for recovery of the disputed amounts in Exts.P7 and P8 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-