IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30203 of 2011(A) -------------------------------------- PETITIONER(S): ------------------------- M/S.SILVER CLOUD ESTATES(P) LTD, 1/1224,SILVER CLOUD ESTATES, GUDALLUR-643 211, REPRESENTED BY E.J. COELHO,DIRECTOR BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER, SQUAD NO.V,' DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM R1 & R2 BY GOVT. PLEADER SRI.MANON P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.30203/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ORDER ISSUED BY THE IST RESPONDENT DTI.20.6.2011. P1(a):- COPY OF THE ORDER ISSUED BY THE IST RESPONDENT DTD. 20.6.2011. P2:- COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14.9.2011. P2(a):- COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14.9.2011. P3:- COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14.9.2011. P3(a):- COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. DTD. 14.9. 2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 30203 of 2011 ================== Dated this the 14 th day of November, 2011 J U D G M E N T Against Exts.P1 and P1(a) assessment orders, the petitioner has filed Exts.P2 and P2(a) appeals along with Exts.P3 and P3(a) 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.P3 and P3(a) 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 2 nd respondent shall consider and pass orders on Exts.P3 and P3(a) 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.P3 and P3(a), coercive recovery proceedings for recovery of the disputed amounts in Exts.P2 and P2(a) shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-