IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 34509 of 2011(K) -------------------------------------- PETITIONER : --------------------- MANILAL C.G., PROPRIETOR OF FRESH CHICKEN CENTRE, CHERAMPARAMBIL HOUSE, PUDUKAD, THRISSUR DIST. BY ADV. SRI. M.K.DILEEP KUMAR RESPONDENTS : ------------------------- 1. THE ASSISTANT COMMISSIONER (APPEALS) THRISSUR, DEPARTMENT OF COMMERCIAL TAXES, (PO) POOTHOLE, THRISSUR DIST., PIN 680 004. 2. THE INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, (PO) POOTHOLE, THRISSUR DIST., PIN 680 004. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 34509 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF THE ASSESSMENT ORDER NO. IBA 14(09-10) (08-09) DATED 24/03/2011 OF THE 2ND RESPONDENT. EXT P2 : COPY OF THE DEMAND NOTICE DATED 20/09/2011 FOR RS.3,88,768/- ISSUED BY THE 2ND RESPONDENT. EXT P3 : COPY OF THE APPEAL DATED 16/12/2011 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT EXT P4 : COPY OF THE INTERLOCUTORY APPLICATION SEEKING STAY OF DEMAND OF TAX. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE DSV/- S.SIRI JAGAN, J. ================== W.P.(C).No. 34509 of 2011 ================== Dated this the 22nd day of December, 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