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. 26329 of 2011(M) ---------------------------------------- PETITIONER(S): ------------------------ SUNIL JAIN, TUSHAR FLOORINGS SELECTIONS, KADAMKODE, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, SECOND CIRCLE, PALAKKAD-678 001. 2. THE ASSISTANT COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TXES, PALAKKAD-678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 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.26329/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 30-07-2011. EXT.P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 01-09-2011. EXT.P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 01-09-2011. EXT.P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 26329 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