IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22288 of 2011(I) -------------------------- PETITIONER(S): --------------- M/S.BENZY PETROLEUM,PONNANI, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.V.ABDUL NAZAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, PONNANI 679 577. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI 679 580. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 22288/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE ASSESSMENT ORDER DTD.31.5.11. P2. COPY OF THE ASSESSMENT ORDER DTD.31.5.2011. P3. COPY OF THE APPEAL DTD.14.7.11. P4. COPY OF THE APPEAL DTD.14.7.11. P5. COPY OF THE STAY PETITION. P6. COPY OF THE STAY PETITION. P7. COPY OF THE DEMAND NOTICE DTD.31.5.11. P8. COPY OF THE DEMAND NOTICE DTD.31.5.11. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 22288 of 2011 ================== Dated this the 17th day of August, 2011 J U D G M E N T Against Exts.P1 and P2 assessment orders, the petitioner has filed Exts.P3 and P4 appeals along with Exts.P5 and P6 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P5 and P6 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Exts.P5 and P6 stay petitions, 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 Exts.P5 and P6, coercive recovery proceedings for recovery of the disputed amounts in Exts.P3 and P4 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge