IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH MARCH 2011 / 23RD PHALGUNA 1932 WP(C).No. 7939 of 2011(N) -------------------------------------- PETITIONER(S): ----------------------- M/S.VALLUVANAD FERTILIZER CO., VELIYAD , MANNANUR, VANNIYAMKULAM, OTTAPALAM, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER K. KRISHNAKUMAR. BY ADV. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, PALAKKAD-678 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM- 682 015. 3. TAHSILDAR(TALUK OFFICE), OTTAPALAM P.O., PALAKKAD-678 008. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 7939 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 05-06 DATED 31/10/2007 (KVAT). EXT.P2: COPY OF THE -DO- -DO- DATED 14/12/2007 (CST). EXT.P3: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 10/03/2011 (KVAT). EXT.P4: COPY OF THE -DO- -DO- (CST). EXT.P5: COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 10/03/2011 (KVAT). EXT.P6: COPY OF THE -DO- -DO- (CST). EXT.P7: COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 10/03/2011 (KVAT). EXT.P8: COPY OF THE -DO- -DO- (CST). EXT.P9: COPY OF THE EARLY HEARING PETITION FILED BEFORE THE 2ND RESPONDENT DATED 10/03/2011 (KVAT). EXT.P10: COPY OF THE -DO- -DO- (CST). EXT.P11: COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT DATED 04/02/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.7939 of 2011 ---------------------------------------- Dated this the 14th day of March, 2011. J U D G M E N T Against Exts.P1 and P2 orders of assessment the petitioner had preferred statutory appeals before the second respondent, as per Exts.P3 and P4 along with Exts.P5 and P6 delay condonation applications. Exts.P7 and P8 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the second respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Ext.P11 notice. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 2 W.P(C) No.7939 of 2011 3. Under the above mentioned circumstances, the writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P5 and P6 applications for condonation of delay filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If the delay is condoned and the appeals are registered, then the 2nd respondent shall consider and dispose of Exts.P7 and P8 stay petitions, simultaneously. 4. Till such time orders are passed by the second respondent as directed above, recovery steps now initiated pursuant to Ext.P11 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ami/