IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.CHITAMBARESH TUESDAY, THE 27TH DECEMBER 2011 / 6TH POUSHA 1933 WP(C).No. 35131 of 2011(N) -------------------------- PETITIONER(S): --------------- M/S. SMARTINFOCOMM VENTURES (P) LTD., K.K. ROAD, KALOOR, KOCHI -17, REPRESENTED BY ITS MANAGING DIRECTOR Mr. R.M. USMAN BY ADV. SRI.BEJOY CHERIYAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE -I, ERNAKULAM - 13. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 13. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI - 30. GOVERNMENT PLEADER SRI. MANOJ. P. KURIACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 35131 OF 2011 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER UNDER THE KVAT ACT DATED 30.06.2011 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2 : TRUE COPY OF THE ASSESSMENT ORDER UNDER THE CST ACT DATED 30.06.2011 PASSED BY THE 1ST RESPONDENT. EXHIBIT P3 : TRUE COPY OF THE APPEAL DATED 30.11.2011 FILED BY THE PETITIONER AGAINST THE EXT.P1 ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 : TRUE COPY OF THE APPEAL DATED 30.11.2011 FILED BY THE PETITIONER AGAINST THE EXT.P2 ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 : TRUE COPY OF THE STAY PETITION DATED 30.11.2011 FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 2ND RESPONDENT. EXHIBIT P6 : TRUE COPY OF THE STAY PETITION DATED 30.11.2011 FILED BY THE PETITIONER ALONG WITH EXT.P4 APPEAL BEFORE THE 2ND RESPONDENT. EXHIBIT P7 : TRUE COPY OF THE DELAY PETITION DATED 30.11.2011 FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 2ND RESPONDENT. EXHIBIT P8 : TRUE COPY OF THE DELAY PETITION DATED 30.11.2011 FILED BY THE PETITIONER ALONG WITH EXT.P4 APPEAL BEFORE THE 2ND RESPONDENT. EXHIBIT P9 : TRUE COPY OF THE RR NOTICE DATED 06.12.2011 ISSUED TO THE PETITIONER TO RECOVER THE DEMAND IN EXT.P1 ASSESSMENT ORDER, BY THE 3RD RESPONDENT. EXHIBIT P10 : TRUE COPY OF THE RR NOTICE DATED 06.12.2011 ISSUED TO THE PETITIONER TO RECOVER THE DEMAND IN EXT.P2 ASSESSMENT ORDER, BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ P.S. TO JUDGE ncd V.CHITAMBARESH, J. ------------------------------- W.P.(C) No.35131 of 2011 ------------------------------- Dated this the 27th day of December, 2011 J U D G M E N T Ext.P1 order of assessment is under appeal in Ext.P3. The memorandum of appeal is supported by Ext.P7 petition for condonation of delay. Similarly, Ext.P2 order of assessment is under appeal in Ext.P4. The memorandum of appeal is supported by Ext.P8 petition for condonation of delay. The petitioner has now been served with Exts.P9 and P10 notices under the Revenue Recovery Act. The petitioner has moved Exts.P5 and P6 petitions for stay in Exts.P3 and P4 appeals pending. Therefore the writ petition is disposed of directing the second respondent to consider Exts.P5 and P6 petitions for stay within a period of one month from the date of receipt of a copy of this judgment. All coercive proceedings pursuant to Exts.P9 and P10 notices shall be kept in abeyance till orders are passed on Exts.P5 and P6 petitions for stay. The appellate authority is also free to consider and dispose of Exts.P7 and P8 petitions for condonation of delay in accordance with law. V.CHITAMBARESH, Judge. nj. V.CHITAMBARESH, J. -------------------------------------- W.P.(C) No. 35131 of 2011 JUDGMENT Dated:- 27th December, 2011 --------------------------------------