IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 23451 of 2011(F) --------------------------------- PETITIONER(S): ------------------- A.K.HAFEEZ, MANAGING PARTNER, M/S.A1 STEEL INDUSTRIES, JONAKAPURAM, KOLLAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------------- 1. ASST. COMMISSIONER, KVAT SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT, KOLLAM - 691 001. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, THEVALLY P.O., KOLLAM - 691 006. 3. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA - 695 001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 23451/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER. P2: COPY OF THE DEMAND NOTICE FOR RS.7202030/-. P3: COPY OF THE APPEAL PETITION U/S. 55 OF THE KVAT ACT DATED 17/08/2011. P4: COPY OF THE URGENT PETITION FILED ALONG WITH EXT.P3 DATED 17/08/2011. P5: COPY OF THE STAY PETITION DATED 17/08/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 23451 of 2011 ================== Dated this the 29th day of August, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P5 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.P5 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.P5 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.P5, coercive recovery proceedings for recovery of the disputed amount in Ext.P3 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2