IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32897 of 2011(J) ------------------------------------- PETITIONER(S): ---------------------- MEHARBAN AGENCIES, MARKET ROAD, ERNAKULAM, KOCHI-682 035, REPRESENTED BY ITS MANAGING PARTNER, V.M.SIDDIQUE. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, DEPT. OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, KOCHI-30. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 32897/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 : TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD.20.8.2011. EXT.P2 : TRUE COPY OF THE PENALTY ORDER PASSED BY THE 1ST RESPONDENT, DTD.20.8.2011. EXT.P3 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 DTD.30.11.2011. EXT.P4 : TRUE COPY OF THE REVISION PETITION FILED AGAINST EXT.P2 DTD.30.11.2011. EXT.P5 : TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DTD.30.11.2011 ALONG WITH EXT.P3. EXT.P6 : -DO- -DO- ALONG WITH EXT.P4. EXT.P7 : TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT DTD.15.11.11 FOR THE DEMAND AS PER EXT.P1 & P2. RESPONDENTS' EXHIBITS NIL TRUE COPY P.A. TO JUDGE SD S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32897 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT Against Ext.P1 assessment order and Ext.P2 penalty order, the petitioner filed Ext.P3 appeal and Ext.P4 revision along with Exts.P5 and P6 stay petitions respectively. The petitioner's grievance in this writ petition is that now without disposing of the stay petitions, Ext.P7 revenue recovery proceedings have been initiated for recovery of the disputed tax and penalty. The petitioner submits that it is unjust to initiate coercive recovery proceedings before the appellate authority can consider the stay applications. 2. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce the recovery proceedings before the appellate authority can consider and pass orders on the stay petitions. Accordingly, this writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Exts.P5 and W.P.(C)No.32897/11 2 P6 stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Exts.P5 and P6 stay petitions, coercive recovery proceedings including revenue recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32897/11 3