IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 22406 of 2011(A) --------------------------------------- PETITIONER(S): ------------------------ B.KEERTHIKUMAR, PROPRIETOR, DHANALAKSHMI MARKETING, MANJAKULAM ROAD, PALAKKAD, PALAKKAD DISTRICT. BY ADV. SRI.SANTHEEP ANKARATH SRI.SUMODH MADHAVAN NAIR RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF APPEALS, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, M.G.ROAD, PERUMANOOR P.O., KOCHI-682 015. 2. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, PALAKKAD-678 001. 3. THE TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, CIVIL STATION, PALAKKAD-678 001. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.22406/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER NO.320905 11466/05-06 (CST) DATED 4/5/2011 ISSUED BY THE 2ND RESPONDENT. P2 COPY OF THE APPEAL DATED 17/07/2011 FILED BY THE PETITIONER AGAINST EXT.P1 BEFORE THE 1ST RESPONDENT. P3 COPY OF THE PETITION FOR STAY DATED 17/07/2011 FILED BY THE PETITIONER IN EXT.P2 APPEAL BEFORE THE 1ST RESPONDENT. P4 COPY OF THE PETITION FOR EARLY HEARING DATED 17/07/2011 FILED BY THE PETITIONER IN EXT.P2 APPEAL BEFORE THE 1ST RESPONDENT. P5 COPY OF THE DEMAND NOTICE DATED 01/08/2011 ISSUED TO THE PETITIONER BY THE RESPONDENTS. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 22406 of 2011 ================== Dated this the 18th day of August, 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 1st 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