IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 8TH AUGUST 2011 / 17TH SRAVANA 1933 WP(C).No. 21434 of 2011(D) -------------------------- PETITIONER(S): --------------- A.P.SAKKEER HUSSAIN, PROPRIETOR, KAIRALI ENTERPRISES, CHEMBRA, TIRUR, MALAPPURAM DISTRICT, RESIDING AT ARAKKAL PANDIKASALA, BABY NIVAS, CHEMBRA P.O., MEENADATHOOR VIA., PANALUR, MALAPPURAM. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER-I, TIRUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: W.P.C. NO. 21434/2011. -------------------------------------------------------------------- EXT.P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2005-2006 ISSUED BY THE 1ST RESPONDENT DATED 12.5.2011. EXT.P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15-6-2011. EXT.P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 16.6.2011. EXT.P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 19.7.2011. [TRUE COPY] P.S TO JUDGE. AJ. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 21434 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of August, 2011. J U D G M E N T Against Ext. P1 assessment order, the petitioner has filed Ext. P2 appeal along with Ext. P3 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 shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/