IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 1ST AUGUST 2011 / 10TH SRAVANA 1933 WP(C).No. 20823 of 2011(C) -------------------------- PETITIONER(S) :- ------------------------ M/S.AMRITHA AGENCIES, PATTAMBI ROAD, EDAPPAL, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SMT.USHA GOPAKUMAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S) :- ------------------------- 1. COMMERCIAL TAX OFFICER, PONNANI-679 577. 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI-676 121. GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jvt WP(C).No. 20823 OF 2011 APPENDIX Petitioner's Exhibits :- Ext.P1 :- Copy of the assessment order passed by 1st respondent for the year 2005-06 dated 03.06.2011. Ext.P2 :- Copy of the appeal filed by the petitioner before the 2nd respondent dated 28.6.2011. Ext.P3 :- Copy of the stay petition filed by the petitioner before the 2nd respondent dated 28.6.2011. Ext.P4 :- Copy of the arrear notice in Form No.12A issued by 1st respondent dated 18.7.2011. Respondent's Exhibits :- NIL. //True Copy// P.A. to Judge S.SIRI JAGAN, J. ------------------------------------- WP(C) No.20823 of 2011 -------------------------------------- Dated this the 1st day of August, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance in this writ petition is that before the Appellate Authority could consider and pass orders on Ext.P3 stay petition, coercive recovery proceedings have been initiated by the first respondent, which, according to the petitioner is unfair. Having heard the learned Government Pleader also, I dispose of this writ petition with the following directions: The second respondent Appellate Authority shall consider and pass orders on Ext.P3 as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgement. Till orders are passed on Ext.P3, further coercive recovery proceedings in Ext.P2 appeal, shall be kept in abeyance. S.SIRI JAGAN JUDGE dmb