IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30182 of 2011(W) --------------------------------------- PETITIONER(S): ---------------------- SULFIKER METHA, PROPRIETOR, MEHTA AGENCIES, ARATTUPUZHA. BY ADV. SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, HARIPAD-590 614. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHENGANNUR-689 121. R1 TO R3 BY GOVT. PLEADER MR.MANOJ P.KUNJACHAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 30182 of 2011(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER DATED 04/06/2011 FOR 2010-11. EXT.P2: COPY OF THE APPEAL FILED AGAINST EXT.P1 ORDER. EXT.P3: COPY OF THE STAY PETITION FILED ALONG WITH EXT.P2 APPEAL. EXT.P4: COPY OF THE RR NOTICE ISSUED BY THIRD RESPONDENT IN RESPECT OF EXT.P1 ORDER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 30182 of 2011 ================== Dated this the 14th day of November, 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/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-