IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24541 of 2011(P) -------------------------- PETITIONER(S): --------------- M/S. AKSHAY AGENCIES, CHIRAKKAL, KANNUR DISTRICT REPRESENTED BY ITS MANAGING PARTNER, O. SUJITH KUMAR BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, IST CIRCLE, KANNUR - 670 001 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE - 671 532. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR - 670 001. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24541/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE ASSESSMENT ORDER DTD.10.6.11. P2. COPY OF THE APPEAL DTD.11.7.2011 BEFORE R2. P3. COPY OF THE STAY APPLICATION DTD.11.7.11. P4. COPY OF THE NOTICE DTD.10.8.11. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24541 of 2011 ================== Dated this the 7th day of August, 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