IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WP(C).No. 29278 of 2011(H) ---------------------------------- PETITIONER(S): ------------------- MRS.JIJI TOJO,W/O.TOJO JOSEPH, M/S.SMART AGENCIES (DEFUNCT),FOOTWEARES, ERNAKULAM 682 016. BY ADVS. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI RESPONDENT(S): --------------------- 1. STATE OF KERALA,REPRESENTED BY THE SECRETARY (TAXES),GOVT.SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2. COMMERCIAL TAX OFFICER, KVAT , IVTH CIRCLE,ERNAKULAM,PIN 682 018. 3. DY.COMMISSIONER(APPEALS),COMMERCIAL TAXES,COMMERCIAL TAX COMPLEX,ERNAKULAM 682 015. 4. DY.TAHSILDAR(REVENUE RECOVERY), MUKUNDAPURAM TALUK, IRINJALAKUDA,THRISSUR DISTRICT,PIN 680 016. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 29278/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ASSESSMENT ORDER FOR THE YEAR 2003-04 DATED 27/2/2010. P2: COPY OF ASSESSMENT ORDER FOR THE YEAR 2004-05 DATED 27/2/2010 P3: COPY OF THE APPEALS FILED BEFORE THE 3RD RESPONDENT DATED 31/3/2011 P4: COPY OF THE APPEALS FILED BEFORE THE 3RD RESPONDENT DATED 31/3/2011 P5: IA FOR STAY OF COLLECTION FILED BEFORE 3RD RESPONDENT DATED 31/3/2011 P6: IA FOR STAY OF COLLECTION FILED BEFORE 3RD RESPONDENT DATED 31/3/2011 P7: RECOVERY NOTICE ISSUED BY 4TH RESPONDENT DATED 11/10/2011 P8: RECOVERY NOTICE ISSUED BY 4TH RESPONDENT DATED 11/10/2011 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 29278 of 2011 ================== Dated this the 3rd day of November, 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 amounts 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 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 3rd 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