IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 14TH OCTOBER 2009 / 22ND ASWINA 1931 WP(C).No. 28898 of 2009(F) -------------------------- PETITIONER(S): --------------- C.JOB, JOB TRADERS, PERINGODE POST, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PATTAMBI. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 28898 of 2009 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 14th October, 2009. J U D G M E N T Against Ext. P1 assessment order passed under the Kerala Value Added Tax Act, the petitioner filed Ext. P2 appeal along with Ext. P3 stay petition. The petitioner also tried to get the matter heard early by filing Ext. P4 petition for early hearing. But the 2nd respondent- appellate authority is yet to consider the petitioner's appeal. At the same time, the 1st respondent has issued Ext. P5 demand notice directing the petitioner to pay the disputed tax. It is under the above circumstances, the petitioner has approached this Court seeking stay of recovery proceedings pending disposal of the appeal filed by him. 2. I have heard the learned Government Pleader also. 3. When appeals along with stay petitions are filed, the 2nd respondent has a duty to dispose of at least the stay petition expeditiously. I am of opinion that when there is delay in disposing of the stay petition, it is not proper to initiate coercive recovery proceedings for recovery of the disputed tax. In the above circumstances, I dispose of this writ petition with the following directions: The 2nd respondent shall pass orders on Ext. P3 stay petition submitted by the petitioner as expeditiously as possible. Till orders are thus passed, further coercive proceedings for recovery of the tax disputed in Ext. P2 appeal shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/ [True copy] P.S to Judge.