IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30178 of 2011(V) ------------------------------------ PETITIONER(S): ---------------------- P.ABDUL RAHIMAN, PROPRIETOR, IDEAL SWEETS, CHERKALA P.O., CHENGALA, KASARAGODE- 671541. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN SMT.UMA MAHESWAR. RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER, KASARAGODE- 670121. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE- 673 006. 3. TAHSILDAR (REVENUE RECOVERY), KASARAGODE- 670121. BY GOVT. PLEADER SRI.MANOJ .P.KUNJACHAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 30178 of 2011(V) APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT-P1. COPY OF ORDER DATED 4.07.2011 OF THE 1ST RESPONDENT. EXHIBIT-P2. COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT-P3. COPY OF PETITION FOR CONDONING DELAY IN FILING EXT.P2 APPEAL. EXHIBIT-P4. COPY OF STAY PETITION IN EXT.P2 APPEAL. EXHIBIT-P5. COPY OF DEMAND NOTICE DATED NIL ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE. STU S.SIRI JAGAN, J. ================== W.P.(C).No. 30178 of 2011 ================== Dated this the 14th day of November, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P3 petition to condone delay and Ext.P4 stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim application, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay application is 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 2nd respondent-appellate authority shall consider Exts.P3 and P4 applications together. If the appellate authority is inclined to condone delay in filing the appeal, he shall pass orders on the 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 including revenue recovery proceedings shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-