IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28430 of 2011(C) -------------------------- PETITIONER(S): ---------------------- MANI.K., SUPER TRADERS, AYAKKAD POST, KONNENCHERY, PALAKKAD DISTRICT. BY ADV. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENT(S): ------------------------ 1. THE ASST.COMMISSIONER (APPEALS) PALAKKAD. 2. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR, PALAKKAD DISTRICT - 678101. 3. THE INSPECTRING ASST.COMMISSIONER DEPT.OF COMMERCIAL TAXES, CHITTUR, PALAKKAD – 678101. BY GOVT. PLEADER SMT.SHOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 28430 of 2011(C) APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT P1: TRUE COPY OF THE PROCEEDINGS OF THE RESPONDENT NO.2 DATED 20/6/2011, IN RESPECT OF THE PETITIONER'S CONCERN. EXHIBIT P2: TRUE COPY OF THE NOTICE OF DEMAND ISSUED TO THE PETITIONER BY THE RESPONDENT NO.2, DT.20/6/2011. EXHIBIT P3: TRUE COPY OF THE APPEAL DATED 12/7/2011 SUBMITTED BEFORE THE RESPONDENT NO.1. EXHIBIT P4: TRUE COPY OF THE STAY PETITION DATED 12/7/2011 FILED ALONG WITH EXT.P3. EXHIBIT P5: TRUE COPY OF THE DEMAND NOTICE DATED 5/9/11 ISSUED UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT. RESPONDENTS' EXHIBITS : NIL //TRUE COPY/ P.A TO JUDGE. STU S.SIRI JAGAN, J. ================== W.P.(C).No. 28430 of 2011 ================== Dated this the 25th day of October, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P4 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.P4 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 1st respondent shall consider and pass orders on Ext.P4 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.P4, coercive recovery proceedings for recovery of the disputed amount in Ext.P3 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-