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. 30453 of 2011(F) ------------------------------------ PETITIONER : - ---------------------- M/S. MAY FLOWER PAPER, T.P.ROAD, MUNYATH BUILDING, NEAR AKC MANDIRAM, KALOOR, REPRESENTED BY ITS PROPRIETOR SRI.SUBRAMANIAM.R.M. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS : - -------------------------- 1. THE COMMERCIAL TAX OFFICER, CIRCLE-II, KALAMASSERY AT PALARIVATTOM-682 025. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD-682 030. 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. 30453 of 2011(F) APPENDIX PETITIONER'S EXHIBITS : EXT P1 : COPY OF THE ASSESSMENT ORDER NO. 32071375787/10-11 DATED 27.08.2011. EXT P1 (a) : COPY OF THE PENALTY ORDER NO. 32071375787/10-11 DATED 27.08.2011. EXT P2 : COPY OF THE APPEAL MEMORANDUM IN FORM NO. 29 FOR THE YEARS 2010-11 DATED 08.11.2011. EXT P2 (a) : COY OF THE FORM NO. 30 STAY PETITION DATED 08.11.2011. EXT P3 : COPY OF THE APPEAL MEMORANDUM IN FORM NO. 29 FOR THE YEARS 2010-11 DATED 08.11.2011. EXT P3 (a) : COPY OF THE FORM NO. 30 STAY PETITION DATED 08.11.2011. EXT P4 : COPY OF THE FROM NO. 1 DEMAND NOTICE NO. A5-4556/11 DATED 29.10.2011. EXT P4 (a) : COPY OF THE FROM NO. 1 DEMAND NOTICE IN NO. A5-4557/11 DATED 29.10.2011. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30453 of 2011 ---------------------------------------------- Dated this the 16th day of November, 2011 JUDGMENT Against Ext.P1 assessment order and Ext.P1(a) penalty order, the petitioner filed Exts.P2 and P3 appeals along with Exts.P2(a) and P3(a) stay petitions respectively. The petitioner's grievance in this writ petition is that now without disposing of the stay petitions, Exts.P4 and P4(a) revenue recovery proceedings have been initiated for recovery of the disputed tax and penalty. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay applications. 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 petitions. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Exts.P2(a) W.P.(C)No.30453/11 2 and P3(a) stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Exts.P2(a) and P3(a) stay petitions, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.30453/11 3