IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 18TH NOVEMBER 2011 / 27TH KARTHIKA 1933 WP(C).No. 30800 of 2011(Y) -------------------------- PETITIONER : --------------------- M/S.MAPSONS SALES, DOOR NO.1/306&307, MARKET ROAD, MUNAMPAM, ERNAKULAM DT., A PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER, SRI.D.RAJAN. BY ADVS. SRI.E.P.GOVINDAN SMT. DEEPA G. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, ERNAKULAM-682 015. 2. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, MATTANCHERRY, ERNAKULAM-682 002. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY, ERNAKULAM DT. - 682 002 4. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015 5. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-695 001. R1 TO R5 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 30800 of 2011(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1- TRUE COPY OF THE NOTICE DT.4-11-2011 ISSUED BY THE THIRD RESPONDENT. EXT.P2- TRUE COPY OF THE PENALTY ORDER DT.25-3-2011 PASSED BY THE FIRST RESPONDENT. EXT.P3- TRUE COPY OF THE REPLY DT.25-2-2011 FILED BEFORE THE FIRST RESPONDENT. EXT.P4- TRUE COPY OF THE APPEAL MEMORANDUM 9-6-2011 FILED BEFORE THE 4TH RESPONDENT. EXT.P5- TRUE COPY OF THE STAY PETITION DT.9-6-2011 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn S.SIRI JAGAN, J. ================== W.P.(C).No. 30800 of 2011 ================== Dated this the 18th day of November, 2011 J U D G M E N T Against Ext.P2 penalty order, the petitioner has filed Ext.P4 appeal along with Ext.P5 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 amount disputed. 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.P5 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 4th respondent shall consider and pass orders on Ext.P5 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.P5, coercive recovery proceedings for recovery of the disputed amount in Ext.P4 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge