IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 2ND DECEMBER 2011 / 11TH AGRAHAYANA 1933 WP(C).No. 32146 of 2011(P) ---------------------------------- PETITIONER(S): ------------------- MURALI.T.V.,PROPRIETOR OF CLASSIC CONSTRUCTIONS,PALIYAM ROAD,THRISSUR, THRISSUR DISTRICT. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): -------------------- 1. THE ASST.COMMISSIONER(APPEALS), DEPT.OF COMMERCIAL TAXES,THRISSUR, THRISSUR DISTRICT 680 004. 2. THE COMMERCIAL TAX OFFICER(WC & LT) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR,THRISSUR DISTRICT 680 004. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 32146/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF DEMAND NOTICE DATED 9/11/2011 ISSUED TO THE PETITIONER FROM THE OFFICE OF THE 2ND RESPONDENT P2: COPY OF THE APPEAL DATED 23/11/2011 FILED BY PETITIONER BEFORE THE FIRST RESPONDENT P3: COPY OF STAY PETITION DATED 23/11/2011 SUBMITTED ALONG WITH THE EXT.P2 APPEAL P4: COPY OF PETITION FOR URGENT HEARING FILED ALONG WITH THE EXT.P2 APPEAL DATED 23/11/2011 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 32146 of 2011 ================== Dated this the 2nd day of December, 2011 J U D G M E N T Against assessment orders for the year 1998-99, the petitioner has filed Ext.P2 appeal along with Ext.P3 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.P3 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 directions: The 2nd respondent shall consider and pass orders on Ext.P3 stay petition, 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 Ext.P3, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-