IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR.JUSTICE.S.S.SIRI JAGAN THURSDAY, THE 15TH DECEMBER 2011 / 24TH AGRAHAYANA 1933 WP(C).No. 33484 of 2011(I) ------------------------------------- PETITIONER(S): --------------------- M/S.KANIKA RUBBERS, 6/1602, NEW STAR ROAD, COCHIN - 682002, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, K.C.MANOJ. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SQUAD NO.IV, MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683 101. 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA -683 101. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SP WP(C).No. 33484 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT. P1 - COPY OF THE PENALTY ORDER NO:3039/10-11 OR. (1425/10-11) DATED 20/10/2011. EXT. P2 - COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 03/12/2011. EXT. P3 - COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 03/12/2011. EXT. P4 - COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT TO THE BANK DATED 11/11/2011. TRUE COPY P.A TO JUDGE SP S.SIRI JAGAN, J. ================== W.P.(C).No. 33484 of 2011 ================== Dated this the 15th day of December, 2011 J U D G M E N T Against Ext.P1 penalty 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 :-