IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 29001 of 2011(A) -------------------------------------- PETITIONER: ------------------ M/S.HINDUSTAN UNILEVER LTD., C/O. C & F AGENT, SITARAM TRADING COMPANY, V1-245-A, KUNNATHUPEEDIKA, KOTTAKKAD, KUTTUR, THRISSUR, REPRESENTED BY ITS COMMERCIAL MANAGER SRI.S.SRIDHAR. BY ADVS. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENTS: ----------------------- 1. THE COMMERCIAL TAX OFFICER(ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY-682002. 2. DEPUTY COMMISSIONER(APPEALS), ERNAKULAM-682030. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY(TAXES), THIRUVANANTHAPURAM-695001. R1 TO R3 BY SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMG W.P (C) No.29001/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE ORDER OF THE FIRST RESPONDENT DATED 29-04-2011 ISSUED TO THE PETITIONER. EXT.P2 : TRUE COPY OF THE APPAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-11. EXT.P3 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-11. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE AMG S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29001 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of October, 2011 J U D G M E N T Against Ext. P1 order, the petitioner has filed Ext. P2 appeal along with Ext. P3 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 shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// shg/ P.A. TO JUDGE