IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 30584 of 2011(W) ---------------------------------------- PETITIONER: ------------------- BEENA AGENCIES, MADHAVI NIVAS, PODIKUNDU, KANNUR, REPRESENTED BY MANAGER THOMAS MATHEW. BY ADVS. SRI.P.RAGHUNATH, SRI. PREMJIT NAGENDRAN. RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER-IV, CIVIL STATION ANNEX, KANNUR-670 002. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX: OPP.SHIPYARD ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SOUTH BAZAR, KANNUR-670 002. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.30584/2011-W: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE PENALTY ORDER DT. 22/03/2011. EXT.P.2: COPY OF THE ORDER IN VATA NO.587/2011 DTD. 22/09/2011. EXT.P.3: COPY OF THE APPEAL FILED AGAINST EXT.P.1. ORDER BEFORE TRIBUNAL. EXT.P.4: COPY OF THE STAY PETITION FILED ALONG WITH EXT.P.3. APPEAL. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30584 of 2011 ---------------------------------------------- Dated this the 17th day of November, 2011 JUDGMENT Against Ext.P1 penalty 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. S. SIRI JAGAN, JUDGE acd