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. 23423 of 2011(C) --------------------------------------- PETITIONER(S): ------------------------ T.R.SARADA,PROPRIETOR, SARADA POULTRY FARM, SARADA SADANAM, CHERUMKODE, CHENTHAMARA NAGAR, THATHAMANGALAM, PALAKKAD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD.679 001 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.682 013 3. TAHSILDAR(REVENUE RECOVERY) TALUK OFFICE, CHITTUR, PALAKKAD DISTRICT.PIN-678 001 R1 TO R3 BY GOVERNMENT PLEADER SRI.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: sts WP(C)NO.23423/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 27/02/2009 P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 21/05/2010 P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 21/05/2010. P4 COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.1 16/08/2011 P5 COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.10 DATED 16/08/2011 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 23423 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