IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 23RD AUGUST 2011 / 1ST BHADRA 1933 WP(C).No. 22836 of 2011(D) -------------------------- PETITIONER(S): --------------- T.PRAKASHKUMAR, GOLD STAR TRADERS, PERUMANNUR P.O., CHALLISSERY, PALAKKAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PATTAMBI-679306. 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. BY G.P. SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX EXT.P1-TRUE COPY OF ASSESSMENT ORDER DATED 21.6.2010 EXT.P2-TRUE COPY OF DO. DATED 1.4.2011 EXT.P3- TRUE COPY OF APPEAL DATED 19.8.2011 EXT.P4-TRUE COPY OF DO. DTED 8.8.2011 EXT.P5-TRUE COPY OF DELAY CONDONATION PETITON DATED 19.8.2011 EXT.P6- DO. DATED 8.8.2011 EXT.P7-TRUE COPY OF STAY PETITOIN DATED 19.8.2011 EXT.P8-TRUE COPY OF DO. DATED 8.8.2011 EXT.P9-TRUE COPY OF DEMAND NOTICE DATED 3.8.2011 EXT.P10- DO. DO. DATED 28.6.2011 // TRUE COPY // P.S. TO JUDGE T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.22836 of 2011-D - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of August, 2011. JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax and Central Sales Tax Act on the files of the first respondent. The assessment orders have been produced as Exts.P1 and P2 and aggrieved by the same, the petitioner has filed appeals along with petitions for condonation of delay as well as stay petitions and petitions for early hearing of the appeals, before the second respondent. Exts.P3 to P8 are the copies of the same. It is pointed out that in the meanwhile, revenue recovery proceedings have been initiated against the petitioner as evidenced by Exts.P9 and P10. The prayer in this writ petition is for a direction to the second respondent to dispose of the appeals and stay petitions within a time frame and in the meanwhile, to keep in abeyance the proceedings under the Revenue Recovery Act. 2. Heard learned Govt. Pleader appearing for the respondents. 3. There will be a direction to the second respondent to consider and pass orders on the petitions for condonation of delay and petitions for stay, within a period of one month from today. Till orders are passed on the stay wpc 22836/2011 2 petitions, the revenue recovery proceedings initiated, will be kept in abeyance. The writ petition is disposed of as above. No costs. The petitioner will produce a copy of this judgment along with a copy of the writ petition before the second respondent for compliance. (T.R. Ramachandran Nair, Judge.) kav/