IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27129 of 2011(M) -------------------------- PETITIONERS: -------------------- 1. M/S.MITHU & CO., BIG BAZAR, KOZHIKODE, REP. BY ITS PARTNER SRI.T.K.MUHAMMED ASHRAF. 2. D.K.MITHU, DAIVATHANKANDY HOUSE, THIRUVANNURNADA P.O., KOZHIKODE-673 029. 3. D.K.MITHENDRALAL, DAIVATHANKANDY HOUSE, THIRUVANNURNADA P.O., KOZHIKODE-673 029. 4. T.K.MUHAMMED ASHRAF, NISHA HOUSE, THIRUVANNURNADA P.O., KOZHIKODE-673 029. 5. K.C.NISHA, SUHARA COTTAGE, KANNADIKKAL, VENGERI P.O., KOZHIKODE-673 010. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENTS: --------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPT. OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 003. 2. ASST.COMMISSIONER, SPECIAL CIRCLE I, DEPT. OF COMMERCIAL TAXES, KOZHIKODE-673 001. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 001. 4. DEPUTY TAHSILDAR (RR), KOZHIKODE. R1-R4 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SCL. WP(C).No. 27129 of 2011(M) APPENDIX PETITIONERS EXHIBITS: EXT.P1- TRUE COPY OF ASSESSMENT ORDER NO.32110205152C/06-07 DT.26.2.2011. EXT.P2- TRUE COPY OF ASSESSMENT ORDER NO.32110205152/08-09 DT.26.2.2011. EXT.P3- TRUE COPY OF ASSESSMENT ORDER NO.32110205152C/08-09 DT.29.1.2011. EXT.P4- TRUE COPY OF ASSESSMENT ORDER NO.32110205152C/09-10 DT.24.1.2011. EXT.P5- TRUE COPY OF DEMAND NOTICE DT.4.3.2011. EXT.P6- TRUE COPY OF DEMAND NOTICE DT.4.3.2011. EXT.P7- TRUE COPY OF DEMAND NOTICE DT.31.1.2011. EXT.P8- TRUE COPY OF DEMAND NOTICE DT.31.1.2011. EXT.P9- TRUE COPY OF APPEAL MEMORANDUM DT.3.5.2011. EXT.P10- TRUE COPY OF APPEAL MEMORANDUM DT.7.10.2011. EXT.P11- TRUE COPY OF APPEAL MEMORANDUM DT.3.5.2011. EXT.P12- TRUE COPY OF APPEAL MEMORANDUM DT.3.5.2011. EXT.P13- TRUE COPY OF STAY PETITION DT. 3.5.2011. EXT.P14- TRUE COPY OF STAY PETITION DT.7.10.2011. EXT.P15- TRUE COPY OF STAY PETITION DT. 3.5.2011. EXT.P16- TRUE COPY OF STAY PETITION DT. 3.5.2011. EXT.P17- TRUE COPY OF DELAY CONDONATION PETITION DT.7.10.2011. EXT.P18- TRUE COPY OF RR DEMAND NOTICE NO.2011/1171/11/400 DT. 20.7.2011. EXT.P19- TRUE COPY OF RR DEMAND NOTICE NO.2011/1171/11/400 DT. 20.7.2011. EXT.P20- TRUE COPY OF RR DEMAND NOTICE NO.2011/1168/11/400 DT. 20.7.2011. WP(C).No. 27129 of 2011(M) EXT.P21- TRUE COPY OF RR DEMAND NOTICE NO.2011/1168/11/400 DT. 20.7.2011. EXT.P22- TRUE COPY OF RR DEMAND NOTICE NO.2011/1170/11/400 DT. 20.7.2011. EXT.P23- TRUE COPY OF RR DEMAND NOTICE NO.2011/1170/11/400 DT. 20.7.2011. EXT.P24- TRUE COPY OF RR DEMAND NOTICE NO.2011/1169/11/400 DT. 20.7.2011. EXT.P25- TRUE COPY OF RR DEMAND NOTICE NO.2011/1169/11/400 DT. 20.7.2011. RESPONDENTS' EXHIBITS: NIL //TRUE COPY// PA TO JUDGE SCL. S.SIRI JAGAN, J. ================== W.P.(C).No. 27129 of 2011 ================== Dated this the 14th day of October, 2011 J U D G M E N T Against Exts.P1, P3 and P4 assessment orders, the petitioner filed Exts.P9, P11 and P12 appeals respectively. Against Ext.P2 assessment order, the petitioner filed Ext.P10 appeal along with Ext.P17 petition to condone delay and Ext.P14 stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim applications, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when stay applications are still undisposed of. 2. I have heard the learned Government Pleader also. 3. Having heard both sides, I dispose of this writ petition with the following directions: The 3rd respondent-appellate authority shall consider and pass orders Exts.P13, P15 and P16, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P13, P15 and P16, coercive recovery proceedings for recovery of the tax disputed in Exts.P9, P11 and P12 appeals shall be kept in abeyance. The 3rd respondent-appellate authority shall consider Exts.P14 and P17 applications filed along with Ext.P10 appeal together. If the appellate w.p.c.27129/11 - : 2 :- authority is inclined to condone delay in filing Ext.P10 appeal, he shall pass orders on Ext.P14 stay petition also simultaneously. This shall be done, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are thus passed, further coercive proceedings initiated for recovery of the tax disputed in Ext.P10 appeal shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge w.p.c.27129/11 - : 3 :-