IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 21051 of 2011(F) ------------------------------------ PETITIONER(S): ----------------------- MS: ISSAC'S DEPOT, VENGALLOOR, THODUPUZHA, REP.BY BINOY M.I.MANAGING PARTNER BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, COMMERCIAL TAX OFFICE, THODUPUZHA-685584 2. DEPUTY COMMISSIONER(APPEALS) ERNAKULAM-682015 SALES TAX COMPLEX,M.G.ROAD 3. INSPECTING ASSITANT COMMISSIONER IDUKKI-685515 SALES TAX COMMISSIONER'S OFFICE AND STATION,IDUKKI BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.21051/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ASSESSMENT ORDER FOR 2009, 10 DTD. 5.4.2011. P2:- COPY OF THE APPEAL FILED AGAINST EXT.P1 ORDER. P3:- COPY OF THE STAY PETITION FILED ALONG WITH EXT.P2 APPEAL. P4:- COPY OF THE ASSESSMENT ORDER FOR 1010, 11 DTD. 18.5.2011. P5:- COPY OF THE APPEAL FILED AGAINST EXT.P4 ORDER. P6:- COPY OF THE STAY PETITION FILED ALONG WITH EXT.P5 APPEAL. P7:- COPY OF THE RR NOTICE DTD. 8.7.2011 RELATING TO EXT.P1. P8:- COPY OF THE RR NOTICE DTD. 8.7.2011 RELATING TO EXT.P4. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 21052 of 2011 ================== Dated this the 3rd day of August, 2011 J U D G M E N T Against Exts.P1 and P4 assessment orders, the petitioner has filed Exts.P2 and P5 appeals along with Exts.P3 and P6 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Exts.P3 and P6 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Exts.P3 and P6 stay petitions, 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 Exts.P3 and P6, coercive recovery proceedings for recovery of the disputed amounts in Exts.P2 and P5 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2