IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 27509 of 2011(K) --------------------- PETITIONER : -------------------- M/S. RAJA & RAJA TIMBER AND SAW MILLS, REPD. BY MANAGING PARTNER, K.M. DASAN, MATHILAKAM (P.O.), THRISSUR DIST. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): ------------------------- 1. THE ASST. COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR, (PO) POOTHOLE, THRISSUR DIST. 680 004. 2. THE INTELLIGENCE OFFICER, SQUAD NO.111, THRISSUR, DEPT. OF COMMERCIAL TAXES, THRISSUR DIST. (PO) POOTHOLE 680 004. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 27509 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DT. 4.6.2011. EXT.P2 TRUE COPY OF THE APPEAL DT. 27.09.2011 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT.P3 TRUE COPY OF THE STAY PETITION DT. 27.09.2011 FILED ALONG WITH THE EXT.P2 APPEAL. EXT.P4 TRUE COPY OF THE EARLY HEARING PETITION DT.27.09.2011 FILED ALONG WITH THE EXT.P2 APPEAL. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 27509 OF 2011 ------------------------------------------------- DATED THIS THE 18th DAY OF OCTOBER, 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 1st 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/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge