IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26679 of 2011(H) -------------------------- PETITIONER : - --------------- A.B.BASHEER, PROPRIETOR, COCHIN ELECTRICALS, NEAR TOLL JUNCTION, EDAPPALLY, COCHIN-682 024. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, KVAT 1st CIRCLE, COMMERCIAL TAXES, KALAMASSERY-682 024. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COCHIN-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, COCHIN-682 030. R1 TO R3 BY GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26679 of 2011(H) APPENDIX PETITIONER(S) EXHIBITS :- EXHIBIT P1- TRUE COPY OF AUDITED STATEMENT IN FORM NO.13A, E-FILED ON 31.12.2010 FOR THE YEAR 2009-10 SUBMITTED BY THE PETITIONER, BEFORE THE IST RESPONDENT. EXHIBIT P2- TRUE COPY OF AUDITED TRADING PROFIT & LOSS ACCOUNT& BALANCE SHEET, TOGETHER WITH A SEPARATE NOTE OF THE AUDITOR FOR THE YEAR 2009-10, SUBMITTED BY THE PETITIONER ALONG WITH EXT.P1, BEFORE IST RESPONDENT. EXHIBIT P3- TRUE COPY OF ASSESSMENT ORDER DATED 23.8.2011 FOR THE YEAR 2009-10, ISSUED TO THE PETITIONER BY THE IST RESPONDENT. EXHIBIT P4- TRUE COPY OF APPEAL IN FORM NO.29 DATED 22.9.2011 FILED BEFORE 2ND RESPONDENT AGAINST EXT.P3. EXHIBIT P5- TRUE COPY OF STAY PETITION, FILED BY THE PETITIONER, BEFORE THE 2ND RESPONDENT, ALONG WITH EXT.P4 APPEAL. EXHIBIT P6- TRUE COPY OF LETTER DATED 01.10.2011 ISSUED BY THE AUDITOR, WHICH IS ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P7- TRUE COPY OF RR NOTICE IN FORM NO.1 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS :- NIL //TRUE COPY// P.A TO JUDGE amk. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26679 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 11th day of October, 2011. J U D G M E N T Against Ext. P3 assessment order, the petitioner has filed Ext. P4 appeal along with Ext. P5 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/