IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 28011 of 2011(B) ----------------------------------------- PETITIONER(S): ----------------------- U.K.LAKSHMI DEVI, PEROPRIETRESS, POPULAR DRUGS & SURGICALS, SANGEETHA ROAD, PERINTHALMANNA, MALAPPURAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PERINTHALMANNA-678 036. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-678 042. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.28011/2011 APPENDIX PETITIONER(S) EXHIBITS P1:-TRUE COPY OF THE ASSESSEMENT ORDER PASSED BY THE 1ST RESPONDENT, FOR THE YEAR 2008-09, DATED 23/6/2011. P2:-TRUE COPY OF THE ASSESSEMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10, DATED 27/5/2011. P3:-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1, DATED 26/7/2011. P4:-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2, DATED 17/6/2011. P5:-TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEOFORE THE 2ND RESPONDENT ALONG WITH EXT.P3, DATED 20/7/2011. P6:-TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT ALONG WITH EXT.P-4, DATED 17/6/2011. P7:-TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT DATED 14/10/2011 FOR THE YEAR 2008-09. P8:-TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT DATED 14/10/2011 FOR THE YEAR 2009-10. RESPONDENTS' EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 28011 of 2011 ================== Dated this the 21st day of October, 2011 J U D G M E N T Against Exts.P1 and P2 assessment 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 2nd 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