IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 4TH AUGUST 2011 / 13TH SRAVANA 1933 WP(C).No. 21225 of 2011(C) ---------------------------------------- PETITIONER(S): ----------------------- K.M. MASILAN, K.M. TRADERS, KRISHNA BUILDINGS, BYE PASS ROAD, KODUVAYOOR, PALAKKAD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, CHITTUR, PIN-678 101. 2. ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD, PIN-678 001. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 21225 of 2011(C) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF APRIL 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1(a): COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF MAY 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1(b): COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF JUNE 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1(c): COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF JULY 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1(d): COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF AUGUST 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1(e): COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF SEPTEMBER 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1(f): COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF OCTOBER 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1(g): COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF NOVEMBER 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1(h): COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF DECEMBER 2007 ISSUED BY THE 1ST RESPONDENT. EXT.P2: COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF APRIL 2007 BEFORE THE 2ND RESPONDENT. EXT.P2(a): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF MAY 2007 BEFORE THE 2ND RESPONDENT. EXT.P2(b): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF JUNE 2007 BEFORE THE 2ND RESPONDENT. EXT.P2(c): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF JULY 2007 BEFORE THE 2ND RESPONDENT. EXT.P2(d): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF AUGUST 2007 BEFORE THE 2ND RESPONDENT. EXT.P2(e): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF SEPTEMBER 2007 BEFORE THE 2ND RESPONDENT. EXT.P2(f): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF OCTOBER 2007 BEFORE THE 2ND RESPONDENT. (P.T.O.) WP(C).No. 21225 of 2011(C) EXT.P2(g): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF NOVEMBER 2007 BEFORE THE 2ND RESPONDENT. EXT.P2(h): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE MONTH OF DECEMBER 2007 BEFORE THE 2ND RESPONDENT. EXT.P3: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3(a): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3(b): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3(c): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3(d): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3(e): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3(f): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3(g): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3(h): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.21225 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of August, 2011 J U D G M E N T Against Ext.P1 series of assessment orders, the petitioner has filed Ext.P2 series of appeals along with Ext.P3 series of stay petitions. The petitioner is aggrieved by coercive recovery proceedings while the appeals are pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petitions are pending. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent appellate authority to consider and pass orders on Ext.P3 series of 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 Ext.P3 series of stay petitions, coercive recovery of the tax disputed in Ext.P2 series of appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/