IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18223 of 2011(C) -------------------------- PETITIONER(S): --------------- ANWAR T.A., PROPRIETOR, M/S.TEE PEE ASSOCIATES, EDAPPALLY, COCHIN-682026. BY ADV. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695001. 2. ASSISTANT COMMISSIONER (W.C.), OFFICE OF THE DEPUTY COMMISSIONER, ERNAKULAM, PIN-682016. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PERUMANUR, ERNAKULAM-682015. 4. INSPECTING ASST. COMMISSIONER, ERNAKULAM AT KAKKANAD, PIN-682030. BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.18223 OF 2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE PARTNERSHIP DEED DATED 20.1.2009. EXT.P2 : TRUE COPY OF THE ASSESSMENT ORDER DATED 28.02.2011. EXT.P3 : TRUE COPY OF THE APPEAL MEMORANDUM DATD 2.06.2011. EXT.P4 : TRUE COPY OF THE I.A. DATED 2.6.2011. EXT.P5 : TRUE COPY OF THE RECOVERY NOTICE DATED 23.6.2011. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE. Kp/ S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 18223 OF 2011 ---------------------------------------------- Dated this the 6th day of July, 2011 JUDGMENT Against Ext.P2 order of assessment, the petitioner has filed Ext.P3 appeal and Ext.P4 stay application before the appellate authority. Before the appellate authority could dispose of Ext.P4 stay application, by Ext.P5 revenue recovery notice, the petitioner has been directed to pay the disputed tax. 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 petition. Accordingly, this writ petition is disposed of with a direction to the 3rd respondent to consider and pass orders on Ext.P4 stay petition, 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 Ext.P4, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd