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. 30137 of 2011(N) -------------------------- PETITIONER ------------------ M/S.PRIME AGENCIES, AYSHA COMPLEX, KARIPODI ROAD, KASARAGODE, REP. BY ITS MNAGING PATNER A NOUSHAD. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER OFFICER-I, O/O.THE COMMERCIAL TAX DEPARTMENT, NEAR CLOCK TOWER, RAILWAY STATION ROAD, KASARAGOD-671121. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX, OPP.SHIPYARD, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, OPP. RAILWAY STATION, KASARAGOD-671121. 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: VK WP(C).No. 30137 of 2011(N) ----------------------------------------- APPENDIX --------------- PETITIONER(S) EXHIBITS ------------------------------------ EXT.P1 PHOTOCOPY OF ASSESSMENT ORDER FOR 2009-10. EXT.P1A PHOTOCOPY OF ORDER UNDER SEC.66 RECTIFYING MISTAKES IN EXT.P1. EXT.P2 PHOTOCOPY OF ORDER IN KVATA NO.925/2010 DATED 26/8/2011. EXT.P3 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 ORDER BEFORE TRIBUNAL. EXT.P4 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P3 APPEAL. RESPONDENTS' EXHIBITS : NIL --------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 30137 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 direction: 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 :-