IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 4TH OCTOBER 2011 / 12TH ASWINA 1933 WP(C).No. 26291 of 2011(J) --------------------------------------- PETITIONER(S): ------------------------ M/S.OPUS READYMIX CONCRETE PVT.LTD., PERANDAKKAL, VATTAPPONTHA, KANNAMANGALAM, MALAPPURAM DISTRICT, REPRESENTED BY ITS DIRECTOR MOHAMMED MOOSA K.T., S/O.ABDUL RAHIMANKUTTY, RESIDING AT KAZHUNGINTHOTTATHIL HOUSE, KOLAPPURAM SOUTH, A.R.NAGAR P.O., MALAPPURAM. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-PIN- 695 001. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE COMMERCIAL TAX OFFICER-1, DEPT.OF COMMERCIAL TAXES, TIRURANGADI, MALAPPURAM DISTRICT-676 306. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM, MANJERI-676 121. R1 TO R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 26291 of 2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1: TRUE COPY OF THE ORDER DATED 30/06/2011. EXHIBIT P2: TRUE COPY OF THE APPEAL DATED 30/07/2011. EXHIBIT P3: TRUE COPY OF THE STAY PETITION DATED 30/07/2011. EXHIBIT P4: TRUE COPY OF THE REVENUE RECOVERY NOTICE DT.29/08/2011. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 26291 of 2011 ================== Dated this the 4th day of October, 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