IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 27605 of 2011(A) ---------------------- PETITIONER : -------------------- M.A YASSIR, M/S CENTURY TIMBERS, SEA PORT-AIRPORT ROAD, KAKKANAD, KOCHI 682 030. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, COMMERCIAL TAXES, ERNAKULAM 682 015. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES THEVARA, ERNAKULAM 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM -KOCHI 682 030. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 27605 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER NO. 32070463694/2008-09 DATED 25-03-2010 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 08-09. EXT.P2 : COPY OF THE FIRST APPEAL DATED 14-05-2010 FILED BY THE PETITIONER FOR THE YEAR 08-09. EXT.P3 : COPY OF THE STAY PETITION DATED 14-05-2010 FILED BY THE PETITIONER FOR THE YEAR 08-09. EXT.P4 : COPY OF THE REVENUE RECOVERY NOTICE NO. A5-4332/11 DATED 07-10-2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 08-09. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 27605 OF 2011 ------------------------------------------------- DATED THIS THE 18th DAY OF OCTOBER, 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 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/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge