IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 5TH SEPTEMBER 2011 / 14TH BHADRA 1933 WP(C).No. 24058 of 2011(F) -------------------------- PETITIONER(S): --------------- P.K.DEVI, PROPRIETRIX, M/S.BHIMA TRADERS, T.B.ROAD, PERAMBRA. BY ADV. SRI.A.V.MURALIDHARAN SRI.C.AJITH KUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM. 2. THE INTELLIGENT OFFICER, SQUAD NO.III, COMMERCIAL TAXES, KOZHIKODE. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 4. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24058/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE PENALTY ORDER DTD.13.5.11. P2. COPY OF THE PENALTY ORDER DTD.13.5.11. P3. COPY OF THE APPEAL MEMORANDUM DTD.3.6.11 BEFORE R3. P4. COPY OF THE STAY PETITION DTD.3.6.11. P5. COPY OF THE APPEAL MEMORANDUM DTD.3.6.11 BEFORE R3. P6. COPY OF THE STAY PETITION DTD.3.6.11. P7. COPY OF THE DEMAND NOTICE ISSUED BY R4. P8. COPY OF THE DEMAND NOTICE ISSUED BY R4. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24058 of 2011 ================== Dated this the 5th day of September, 2011 J U D G M E N T Against Exts.P1 and P2 penalty orders, the petitioner has filed Exts.P3 and P5 appeals along with Exts.P4 and P6 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P4 and P6 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions: The 3rd respondent shall consider and pass orders on Exts.P4 and P6 stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Exts.P4 and P6, coercive recovery proceedings for recovery of the disputed amounts in Exts.P3 and P5 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2