IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH NOVEMBER 2011 / 8TH AGRAHAYANA 1933 WP(C).No. 31731 of 2011(N) ---------------------------------------- PETITIONER(S): ------------------------ SMITH VARGHESE, M/S. PALAPPURAM AGENCIES, NEW BAZAR, MUVATTUPUZHA - 686 661. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE ASST. COMMISSIONER -I, SPECIAL CIRCLE, COMMERCIAL TAXES, PERUMBAVOOR - 633 542. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM - 682 015. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA - 686 661. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 31731 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT-P1- TRUE COPY OF THE ASSESSMENT ORDER NO. 32151434354/2009-10 DATED 14/09/2011 PASSED BY THE IST RESPONDENT FOR THE YEAR 2009-2010. EXHIBIT-P2- TRUE COPY OF THE FIRST APPEAL DATED 10/10/2011 FILED BY THE PETITIONER. EXHIBIT-P3- TRUE COPY OF THE STAY PETITION DATED 10/10/2011 FOR THE YEAR 2009-10. EXHIBIT-P4- TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. RRC NO. 174/2011-12 DATED 21/11/2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2009-10 RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 31731 of 2011 ================== Dated this the 29th 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 :-