IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 34745 of 2011(P) ---------------------------------- PETITIONER(S): ------------------ 1. C. VAIKUNDA SEKHAR, PROPRIETOR M/S. AYYA VAIKUNDAR TRADERS, VANDANOOR, NEYYATTINKARA, THIRUVANANTHAPURAM. BY ADV. SRI.K.M.FIROZ RESPONDENT(S): ------------------- 1. THE COMMERCIAL TAX OFFICER, NEYYATTINKARA - 695121. 2. THE DEPUTY COMMISSIONER (APPEAL) , COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, NEYYATTINKARA - 695 121. 4. THE BRANCH MANAGER, STATE BANK OF INDIA, KOTTAR, NAGARKOVIL, TAMIL NADU - 600003. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN R4 BY ADV. SRI. A.S. SAJUSH PAUL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 34745/2011 APPENDIX PETITIONER'S EXHIBITS P1 COPY OF THE ASSESSMENT ORDER FOR 2008-09 DATED 11.03.2011 P2 COPY OF THE APPEAL PETITION FOR 2009-10 DATED18.04.2011. P3 COPY OF THE STAY PETITION FOR 2009-10 DATED 18.04.2011 P4 COPY OF THE DEMAND NOTICE UNDER R.R. ACT DATE 20.07.2011 P5 COPY OF THE NOTICE UNDER SECTION 35 DATED 17.11.2011 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD S.SIRI JAGAN, J. ================== W.P.(C).No. 34745 of 2011 ================== Dated this the 22nd day of December, 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 :-