IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 32360 of 2011(T) -------------------------------------- PETITIONER(S): ---------------------- ABDUL NAZER M, M/S.MELEPPAT TRADERS, PAINKANNUR,MALAPPURAM DISTRICT BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): ------------------------ 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, KOTTAKKAL 676 503 2. THE ASSISTANT COMMISSIONER(APPEALS) DEPARTMENMT OF COMMERCIAL TAXES, PALAKKAD 678 001 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI 676 121 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 32360/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE ASESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 28.09.2011 EXT.P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15.11.2011 FOR THE YEAR 2009-10 EXT.P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 09-10 DATED 15.11.2011 EXT.P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 EXT.P5 TRUE COPY OF THE DEMAND NOTICE U/S 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 26.11.2011 RESPONDENTS' EXHIBITS NIL TRUE COPY P.A. TO JUDGE SD S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32360 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 6th day of December, 2011. J U D G M E N T Against Ext. P1 assessment order, the petitioner has filed Ext. P2 appeal along with Ext. P3 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. The learned Government Pleader opposes the prayer. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the stay petition within one month. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/