IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 23354 of 2011(T) -------------------------- PETITIONER(S): --------------- MS.CHAKKUNNY & CO., KEVIN ARCADE, KEVIN BAZAR, M.P.ROAD, CALICUT, BY PROPRIETOR, C.E.CHAKKUNNY. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, COMMERCIAL TAXES, SALES TAX COMPLEX, JAWAHAR NAGAR COLONY, ERANHIPALAM, KOZHIKODE-673006. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE-673006. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SALES TAX COMPLEX, JAWAHAR NAGAR COLONY, KOZHIKODE- 673006. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.23354/11 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE ASSESSMENT ORDER DTD.10.5.11. P2. COPY OF THE APPEAL. P3. COPY OF THE STAY PETITION. P4. COPY OF THE NOTICE DTD.6.8.11. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 23354 of 2011 ================== Dated this the 29th day of August, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 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.P3 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 2nd respondent shall consider and pass orders on Ext.P3 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.P3, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2