IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 18047 of 2011(E) -------------------------------------- PETITIONER: ------------------- SRI VIGNESWARA TRADERS, MERCHANTS & COMMISSION AGENTS, MANACKALCHIRA, CHANGANACHERRY-686 102, (REPRESENTED BY M.N.KRISHNAN, MANAGING PARTNER). BY ADVS. SRI.VIJAYAN. K.U, SRI.K.N.SREEKUMARAN RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, II CIRCLE, CHANGANACHERRY-686 101. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM-686 001. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18047/2011-E: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD 03/01/2011 FOR 2007-08 ISSUED BY THE R.1. EXT.P.2: COPY OF THE ASSESSMENT ORDER DTD. 03/01/2011 FOR 2008-09 ISSUED BY THE R.1. EXT.P.3: COPY OF THE APPEAL AGAINST EXT.P.1. RODER FILED BEFORE THE R.2. ON 07/02/2011. EXT.P.3.A: COPY OF THE APPLICATION FOR URGENT HEARING OF EXT.P.3. APPEAL. EXT.P.3.B: COPY OF THE APPLICATION FOR STAY IN EXT.P.3. APPEAL. EXT.P.4: COPY OF THE APPEAL AGAINST EXT.P.2. ORDER FILED BEFORE THE R.2. ON 07/02/2011. EXT.P.4.A: COPY OF THE APPLICATION FOR URGENT HEARING OF EXT.P.4. APPEAL. EXT.P.4.B: COPY OF THE APPLICATION FOR STAY INE XT.P.4. APPEAL. EXT.P.5: COPY OF THE DEMAND NOTICE NO. RRC 100/11-12 DTD. 30/06/2011 ISSUED BY R.3. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 18047 of 2011 ================== Dated this the 5th day of July, 2011 J U D G M E N T Against Exts.P1 to P2 orders passed by the assessing authority, the petitioner filed Exts.P3 and P4 appeals along with Exts.P3(b) and P4(b) stay applications. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, by Ext.P5 notice, revenue recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay applications are still undisposed of. 2. I have heard the learned Government Pleader also. 3. I am also of opinion that it is unjust to enforce recovery proceedings without first disposing of the stay applications. Accordingly, the 2nd respondent is directed to consider and pass orders on Exts.P3(b) and P4(b) stay applications filed by the petitioner, 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 so passed, further coercive proceedings initiated including revenue recovery proceedings shall be kept in abeyance. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2