IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 19TH AUGUST 2011 / 28TH SRAVANA 1933 WP(C).No. 21989 of 2011(W) ---------------------------------------- PETITIONER(S): ------------------------- PAUL.P, KALLADA,AGED 42 YEARS, S/O.K.P.PAILO, KALLADAYIL, KOOROPPADA VILLAGE, KOTTAYAM DISTRICT,THE PROPRIETOR, MAA CREATIONS, EAST OF GOVT.BHSS CHERTHALA,(VARSHA, NEAR D.P. JUNCTION, CHERTHALA). BY ADV. SRI.K.RAMANATHAN RESPONDENT(S): --------------------------- 1. THE VILLAGE OFFICER, CHERTHALA NORTH VILLAGE,CHERTHALA ,ALAPPUZHA DISTRICT 688 524. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE,CHERTHALA,ALAPPUZHA DISTRICT 688524. 3. THE DISTRICT COLLECTOR,COLLECTORATE, ALAPPUZHA DISTRICT 688 001. 4. THE DEPUTY COMMISSIONER(APPEALS), OFFICE OR THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,KOLLAM 691 001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.21989/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE DEMAND NOTICE ISSUED TO THE PETITIONER DTD. 31.12.2010. P2:- COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER DTD. 17.3.2011. P3:- COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT U/S. 7 OF THE KERALA REVENUE RECOVERY ACT DTD. 23.7.2011. P4:- COPY OF THE DEMAND NOTICE U/S. 34 OF THE KERALA REVENUE RECOVERY ACT DTD. 23.7.2011. P5:- COPY OF THE PETITION FOR STAY OF COLLECTION OF TAX OF RS. 6,84,185/- FILED BEFORE THE 4TH RESPONDENT IN APPEAL 178/2011. P6:- COPY OF THE PETITION FILED BY THE PETITIONER FOR CONDONATION OF DELAY IN FILING APPEAL BEFORE THE 4TH RESPONDENT. P7:- COPY OF THE MEDICAL CERTIFICATE DTD. 20.3.2011 PRODUCED BY THE PETITIONER ALONG WITH EXT.P6. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 21989 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 19th day of August, 2011. J U D G M E N T Against Ext. P1 assessment order, the petitioner has filed Ext. P2 appeal along with Ext. P6 petition to condone the delay and Ext. P5 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. The learned Government Pleader points out that since there is delay in filing the appeal, the appellate authority cannot consider the stay petition without first considering the petition to condone the delay. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 4th respondent shall consider the petition to condone the delay as well as the stay petition together within one month. If the 4th respondent is inclined to condone the delay in filing the appeal, the 4th respondent shall consider and pass orders on the stay petition as well. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/