IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 34514 of 2011(L) -------------------------------------- PETITIONER : -------------------- ASHRAF K., PROPRIETOR M/S. D& D. CONSTRUCTIONS, LALA COMPLEX, PALAYAM, G.H.ROAD, KOZHIKODE. BY ADVS. SRI.K.P.ABDUL AZIZ SRI.K.M.FIROZ RESPONDENTS : ------------------------- 1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACTOR), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE - 673 001. 2. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES DEPARTMENT, KOZHIKODE - 673 001. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KOZHIKODE - 673 001. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 34514 of 2011(L) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06 DATED 02/05/2011. EXT P2 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 DATED 02/05/2011. EXT P3 : COPY OF THE APPEAL PETITION FOR THE YEAR 2005 - 06 DATED 02.06.2011. EXT P4 : COPY OF THE APPEAL PETITION FOR THE YEAR 2006 - 07 DATED 02.06.2011. EXT P5 : COPY OF THE STAY PETITION FOR THE YEAR 2005-06 DATED 02.06.2011. EXT P6 : COPY OF THE STAY PETITION FOR THE YEAR 2006-07 DATED 02.06.2011. EXT P7 : COPY OF THE APPLICATION FOR ADVANCE HEARING FOR THE YEAR 2005-06 DATED 02.06.2011. EXT P8 : COPY OF THE APPLICATION FOR ADVANCE HEARING FOR THE YEAR 2006-07 DATED 02.06.2011. EXT P9 : COPY OF THE DEMAND NOTICE DATED 30/06/2011 UNDER THE R.R. ACT FOR THE YEAR 2005-06 ISSUED BY THE THIRD RESPONDENT. EXT P10 : COPY OF THE DEMAND NOTICE DATED 30/06/2011 UNDER THE R.R. ACT FOR THE YEAR 2006-07 ISSUED BY THE THIRD RESPONDENT. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE DSV/- S.SIRI JAGAN, J. ================== W.P.(C).No. 34514 of 2011 ================== Dated this the 22nd day of December, 2011 J U D G M E N T Against Exts.P1 and P2 assessment orders, the petitioner has filed Exts.P3 and P4 appeals along with Exts.P5 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 amounts disputed. 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.P5 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.P5 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.P5 and P6, coercive recovery proceedings for recovery of the disputed amounts in Exts.P3 and P4 shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-