IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 22ND JULY 2011 / 31ST ASHADHA 1933 WP(C).No. 20027 of 2011(C) ---------------------------------- PETITIONER(S): ------------------- M/S. AGE INDUSTRIES (P) LTD., AGEIND HOUSE, KOUSAPARA, MENONPARA.P.O, PALAKKAD REPRESENTED BY B. MANOHARAN, CHIEF FINANCE OFFICER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD - 678 001. 2. ASST. COMMISSIONER (ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 20027/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. P1(a):COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P2(a):COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3(a):COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P4: COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT. P4(a):COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20027 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 22nd day of July, 2011. J U D G M E N T Against Exts. P1 and P1(a) assessment orders, The petitioner has filed Exts. P2 and P2(a) appeals along with Exts. P3 and P3(a) stay petitions. The grievance of the petitioner in this writ petition is that before the appellate could consider the stay applications, the assessing authority has initiated coercive recovery proceedings, which, according to the petitioner, is unjust and illegal. 2. Having heard the learned Government Pleader also, I dispose of this writ petition with the following directions: The Assistant Commissioner (Appeals), Department of Commercial Taxes, Palakkad shall consider Exts. P3 and P3(a) stay petitions and pass orders thereon, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Exts. P3 and P3(a), further proceedings for recovery of tax disputed pursuant to Exts. P2 and P2(a) shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/