IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 24981 of 2011(W) -------------------------------------- PETITIONER(S): --------------- A.M.SULAIMAN SATHAR, M/S.REEMS TRADING, ATHAMANAKATH HOUSE, S.R.K. NAGAR, OTTAPPALAM P.O., PALAKKAD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, ALATHUR, PIN-678 541. 2. ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD, PIN-678001. 3. DEPUTY TAHSILDAR (REVENUE RECOVERY), OTTAPPALAM, PIN-679 101. BY GOVT. PLEADER. SRI,C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MM WP(C)NO:24981/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.11.3.2011 EXT.P1(a) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.11.3.2011 EXT.P1(b) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.1.3.2011 EXT.P1(c) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.1.3.2011 EXT.P1(d) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.1.3.2011 EXT.P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.20.4.2011. EXT.P2(a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.20.4.2011. EXT.P2(b) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.20.4.2011. EXT.P2(c) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.20.4.2011. EXT.P2(d) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.20.4.2011. EXT.P3COPY OF EARLY HEARING PETITION FILED BB THE PETITIONER DTD.20.4.2011. EXT.P3(a) COPY OF EARLY HEARING PETITION FILED BB THE PETITIONER DTD.20.4.2011. EXT.P3(b) COPY OF EARLY HEARING PETITION FILED BB THE PETITIONER DTD.20.4.2011. EXT.P3(c) COPY OF EARLY HEARING PETITION FILED BB THE PETITIONER DTD.20.4.2011. EXT.P3(d) COPY OF EARLY HEARING PETITION FILED BB THE PETITIONER DTD.20.4.2011. EXT.P4COPY OF STAY PETITION FILED BY THE PETITIONER DTD.20.4.2011 EXT.P4(a) COPY OF STAY PETITION FILED BY THE PETITIONER DTD.20.4.2011 EXT.P4(b) COPY OF STAY PETITION FILED BY THE PETITIONER DTD.20.4.2011 EXT.P4(c) COPY OF STAY PETITION FILED BY THE PETITIONER DTD.20.4.2011 EXT.P4(d) COPY OF STAY PETITION FILED BY THE PETITIONER DTD.20.4.2011 EXT.P5COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.1 DTD.06.09.2011. EXT.P5(a) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.10 DTD.06.09.2011. EXT.P5(b) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.1 DTD.06.09.2011. EXT.P5(c) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.10 DTD.06.09.2011. EXT.P5(d) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.1 DTD.06.09.2011. EXT.P5(e) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.10 DTD.06.09.2011. EXT.P5(f) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.1 DTD.06.09.2011. EXT.P5(g) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.10 DTD.06.09.2011. EXT.P5(h) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.1 DTD.06.09.2011. EXT.P5(i) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.10 DTD.06.09.2011. RESPONDENTS' EXHIBITS NIL TRUE COPY P.A. TO JUDGE. MM S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24981 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of September, 2011 J U D G M E N T Against Ext.P1 series of orders, the petitioner has filed Ext.P2 series of appeals along with Ext.P3 series of early hearing petitions and Ext.P4 series of stay petitions. The petitioner is aggrieved by coercive recovery proceedings while the appeals are pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petitions are pending. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on Ext.P4 series of stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are thus passed, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 series of appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/