IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 22412 of 2011(B) ---------------------------------- PETITIONER(S): -------------------- M/S.GETWELL PHARMACEUTICALS DOOR NO.48/1859,VEEKSHANAM ROAD COCHIN-18 ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER M.DILEEP KUMAR. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENT(S): -------------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM - 682 011. 2. THE COMMERCIAL TAX OFFICER IIND CIRCLE,ERNAKULAM - 682 011. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM - 682 029. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22412/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER DATED 21/06/2011 FOR THE YEAR 2007-2008. P1(a):COPY OF THE ASSESSMENT ORDER DATED /06/2011 FOR THE YEAR 2008-2009. P2: COPY OF THE APPEAL DATED 25/07/2011 FILED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2007-2008. P2(a): COPY OF THE APPEAL DATED 25/07/2011 FILED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2008-2009. P3: COPY OF STAY PETITION DATED 25/07/2011 FILED IN EXT.P2 APPEAL. P3(a):COPY OF STAY PETITION DATED 25/07/2011 FILED IN EXT.P2(a) APPEAL. P4: COPY OF RR DEMAND NOTICE DATED 10/08/2011 FOR THE YEAR 2007-2008. P4(a):COPY OF RR DEMAND NOTICE DATED 10/08/2011 FOR THE YEAR 2008-2009. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 22412 of 2011 ================== Dated this the 18th day of August, 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 disputed amounts. 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 1st 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