IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 23489 of 2011(I) -------------------------- PETITIONER(S): --------------- M/S. EASTERN TREADS LTD., MANGATTUPADY, OONMUKAL P.O., ERNAKULAM DISTRICT, REPRESENTED BY M.E.MOHAMMED, MANAGING DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. ASST. COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE, PERUMBAVOOR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA. BY GOVT. PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: W.P.C.NO. 23489/2011. -------------------------------------------------------------------- EXT.P1 COPY OF ORDER ISSUED BY R1 DATED 29.4.2011. EXT.P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE R2 DATED 12.8.2011. EXT.P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE R2 DATED 12.8.2011. EXT.P4 COPY OF NOTICE ISSUED BY R2 DATED 26.8.2011. [True copy] P.S to Judge. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 23489 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 29th 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/