IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH SEPTEMBER 2011 / 15TH BHADRA 1933 WP(C).No. 24358 of 2011(T) -------------------------- PETITIONER(S): --------------- 1. MALANADU CEMENTS AND ALLIED PRODUCTS (P) LTD., REPRESENTED BY S. MURALI, AGED 53, S/O. LATE P.E. SUKUMARAN KARTHA, MANAGING DIRECTOR, 42/1685, PAWATHIL ROAD, AYYAPPNAKAVU, KOCHI - 682 018. 2. S. MURALI, AGED 43, D/O. S/O. LATE P.E. SUKUMARAN KARTHA, MANAGING DIRECTOR, MALANADU CEMENTS AND ALLIED PRODUCTS (P) LTD., 42/1685, PAWATHIL ROAD, AYYAPPNAKAVU, KOCHI - 682 018. 3. L. JAYASREE, AGED 43, W/O. S. MURALI, ADDITIONAL DIRECTOR, MALANADU CEMENTS AND ALLIED PRODUCTS (P) LTD., 42/1685, PAWATHIL ROAD, AYYAPPNAKAVU, KOCHI - 682 018. 4. K.D. RAVEENDRANATH, AGED 63, S/O. DAMODARAN NAIR, SREEHARI, VENNALA.P.O, PALARIVATTOM, KOCHI - 682 025. BY ADV. SRI.SIBI KARUN RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD - 678 001. 3. DEPUTY COMMISSIONER (APPEALS), THEVARA, COCHIN - 682 016. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.24358/11 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER DT 19.7.11 FOR 2003-04. P2 COPY OF THE ASSESSMENT ORDER DT 19.7.11 FOR 2004-05. P3 COPY OF THE APPEAL DT 3.9.11. P4 COPY OF THE CHALLAN DT 2.9.11. P5 COPY OF THE STAY PETITION DT 3.9.11. P6 COPY OF THE DELAY CONDONATION PETITION DT 3.9.11. P7 COPY OF THE CHALLAN DT 3.9.11. P8 COPY OF THE CHALLAN DT 2.9.11. P9 COPY OF THE APPEAL DT 3.9.11. P10 COPY OF THE CHALLAN DT 2.9.11. P11 COPY OF THE STAY PETITION DT 3.9.11. P12 COPY OF THE DELAY PETITION DT 3.9.11. P13 COPY OF THE CHALLAN DT 3.9.11. P14 COPY OF THE CHALLAN DT 2.9.11. // True Copy // P.A. To Judge S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24358 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of September, 2011 J U D G M E N T Against Exts.P1 & P2 assessment orders, the petitioners have filed Exts.P3 & P9 appeals along with Exts.P5 & P11 stay petitions and Exts.P6 & P12 petitions to condone delay. The petitioners are aggrieved by coercive recovery proceedings while the appeals are pending. The petitioners submit that it is unjust to enforce the coercive recovery, when the stay petitions are pending. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 3rd respondent shall consider Exts.P6 & P12 petitions to condone delay along with Exts.P5 & P11 stay petitions as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this W.P.(C)No.24358 of 2011 -2- judgment. If the 3rd respondent is inclined to condone the delay in filing the appeals, he shall pass orders on the stay petitions also simultaneously. Till orders are passed on stay applications, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/