IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 17TH OCTOBER 2011 / 25TH ASWINA 1933 WP(C).No. 27417 of 2011(B) --------------------------------------- PETITIONER(S): --------------------- K.K.SOUDHA,PROPRIETRIX, THAMARACHALIL POLYMERS,V/565 B,DEVELOPMENT AREA, EDAYAR,BINANIPURAM 683 502, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER,COMMERCIAL TAXES, NORTH PARAVUR 683 513. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY 682 002. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.27417/2011 B APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF REPLY DATED 22/2/2011 SUBMITTED BY THE PETITIONER FOR THE IST RESPONDENT REQUESTING ENLARGEMENT OF TIME TO FILE A DETAILED REPLY AND TO PRODUCE BOOKS OF ACCOUNTS. EXHIBIT P2 TRUE COPY OF ORDER DATED 28/2/2011 COMPLETED BY THE IST RESPONDENT ON THE PETITIONER FOR THE YEAR 2007-08 WITHOUT AFFORDING A POST REPLY HEARING. EXHIBIT P3 TRUE COPY OF THE JUDGMENT DATED 25/7/2011 IN WRIT PETITION (C) NO.11878/2011. EXHIBIT P4 TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE 2ND RESPONDENT ON 6/8/2011 AGAINST EXT.P2,AS DIRECTED BY THIS HONOURABLE COURT BY JUDGMENT DATED 25/7/2011 IN WPC NO.11878/2011. EXHIBIT P5 TRUE COPY OF EARLY HEARING PETITION, PURSUANT TO EXT.P4 APPEAL,FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P6 TRUE COPY OF STAY PETITION ,PURSUANT TO EXT.P3 ASSESSMENT,FILED BEFORE THE 2ND RESPONDENT , ALONG WITH EXT.P4. EXHIBIT P7 TRUE COPY OF REVENUE RECOVERY DEMAND NOTICE IN FORM NO.1 ISSUED TO THE PETITIONER,BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 27417 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 17th day of October, 2011. J U D G M E N T Against Ext. P2 assessment order, the petitioner has filed Ext. P4 appeal along with Ext. P6 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/