IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 10TH AUGUST 2011 / 19TH SRAVANA 1933 WP(C).No. 21825 of 2011(C) ---------------------------------- PETITIONER(S): ------------------- P.A.MOHAMMED SHAFEEK, PROPRIETOR, SHAFEE RUBBERS, KANJIRAPPALLY, KOTTAYAM DISTRICT, KERALA. BY ADV. SRI.SOJAN JAMES RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PONKUNNAM-686 506. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 031. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAI-686 575. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 21825/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE PENALTY ORDER DATED 05/01/2011. P2: COPY OF THE ASSESSMENT ORDER DATED 28/12/2010. P3: COPY OF THE MEMORANDUM OF APPEAL DATED 02/02/2011 (KVAT APPEAL 4267/2011). P4: COPY OF THE APPEAL CHALLENGING THE ASSESSMENT DATED 02/02/2011. P5: COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 02/02/2011. P6: COPY OF THE STAY PETITION FILED DATED 02/02/2011. P7: COPY OF DEMAND NOTICE DATED 18/07/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 21825 of 2011 ================== Dated this the 10th day of August, 2011 J U D G M E N T Against Ext.P1 penalty order and Ext.P2 assessment order, 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 disputed amounts. 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 2