IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 8TH AUGUST 2011 / 17TH SRAVANA 1933 WP(C).No. 21505 of 2011(K) --------------------------------------- PETITIONER(S): ------------------------ ANNAKKUTTY JOSEPH, ALAPPATTUKKUNNEL HOUSE, POOVARANI.P.O., PALA, KOTTAYAM-686 577. BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PALA-686 575. 2. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM-682 015. 3. THE DEPUTY TAHSILDAR (RR), MEENACHIL TALUK, PALA, KOTTAYAM DISTRICT-686 575. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.21505/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER NO.A-30/2010 DATED 15/12/2010 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 08-09. P2 COPY OF THE FIRST APPEAL DATED 03/08/2011 FILED BY THE PETITIONER FOR THE YEAR 08-09. P3 COPY OF THE STAY PETITION DATED 03/08/2011 FILED BY THE PETITIONER FOR THE YEAR 08-09. P4 COPY OF THE REVENUE RECOVERY NOTICE NO.2011/1643/5/600 DATED 30/06/2011 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 21505 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th 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 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider and pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/