IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 24TH OCTOBER 2011 / 2ND KARTHIKA 1933 WP(C).No. 28281 of 2011() ------------------------------------ PETITIONER(S): ---------------------- M/S. WRIGLEY INDIA PVT. LTD., SREEPADMAM, 4/500 P KUMBALAM, KOCHI 682 020, REPRESENTED BY ITS AUTHORISED SIGNATORY MANIKYAN K. BY ADV. SMT.S.K.DEVI RESPONDENT(S): ------------------------ 1. THE ASST. COMMISSIONER DEPT. OF COMMERCIAL TAXES, SPL. CIRCLE III, ERNAKULAM 682 015. 2. THE INTELLIGENCE OFFICER, SQUAD NO.I DEPT OF COMMERCIAL TAXES, EDAPPALLY KOCHI 682 024. 3. THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, ERNAKULAM 682 015. 4. THE INSPECTING ASST. COMMISSIONER DEPT. OF COMMERCIAL TAXES, KAKKANAD, KOCHI 682 002. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.28281/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE PENALTY ORDER DTD. 28.2.2011 FOR THE YEAR 2009-10. P2:- COPY OF THE PENALTY ORDER DTD. 28.2.2011 FOR THE YEAR 2010-11. P3:- COPY OF THE APPEAL DTD. 27.8.2011 FOR THE YEAR 2009-10. P4:- COPY OF THE APPEAL DTD. 27.8.2011 FOR THE YEAR 2010-11. P5:- COPY OF THE STAY PETITION DTD. 27.8.2011 FOR THE YEAR 2009-10. P6:- COPY OF THE STAY PETITION DTD. 27.8.2011 FOR THE YEAR 2010-11. P7:- COPY OF THE DEMAND NOTICE NO.A5-4334/11 DTD. 7.10.2011. P8:- COPY OF THE DEMAND NOTICE NO.A5-4335/11 DT.D 7.10.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 28281 of 2011 ================== Dated this the 24th day of October, 2011 J U D G M E N T Against Exts.P1 and P2 penalty orders, the petitioner has filed Exts.P3 and P4 appeals along with Exts.P5 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 amounts disputed. 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.P5 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.P5 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.P5 and P6, coercive recovery proceedings for recovery of the disputed amounts in Exts.P3 and P4 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-