IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 28012 of 2011(B) ---------- -------------------------- PETITIONER: ------------------ TILES PARK, PALATHINKAL GARDENS, WEST PUNNAMATTOM, ENANALLOOR.P.O, MUVATTUPUZHA, ERNAKULAM DISTRICT, REP.BY ITS MANAGING PARTNER, P.V.AFSAL. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ----------------------- 1. THE COMMERCIAL TAX OFFICER,KVAT, (KERALA VALUE ADDED TAX),DEPARTMENT OF COMMERCIAL TAXES,MUVATTUPUZHA-682308. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN-15. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,MUVATTUPUZHA -682308. R1-R3 – BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SCL. WP(C).No. 28012 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER SEC. 25(1) DATED 24.1.2011. P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1 ORDER DATED 4.4.2011. P3: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE 2ND RESPONDENT DATED 4.4.2011 WITH EXT.P3. P4: TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT, DATED 1.10.2011 FOR THE ARREARS AS PER EXT. P1 ORDER. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// PA TO JUDGE SCL. S.SIRI JAGAN, J. ================== W.P.(C).No. 28012 of 2011 ================== Dated this the 21st 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 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 :-