IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 3RD OCTOBER 2011 / 11TH ASWINA 1933 WP(C).No. 26234 of 2011(D) -------------------------- PETITIONER: ----------- M/S.OCEANUS DWELLINGS (P)LTD., PRIYADARSINI NAGAR, PUTHOOR, PALAKKAD-678 001, REPRESENTED BY K.A.FRANCIS, REGIONAL MANAGER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ------------ 1. COMMERCIAL TAX OFFICER (WORKS CONTRACT) PALAKKAD 678 001. 2. DY.COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 013. 3. INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001. R1 TO R3 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WP(C).No. 26234 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4: COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4(A): COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6: COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6(A): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A.TO JUDGE JJJ S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26234 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 3rd day of October, 2011. J U D G M E N T Against Exts. P1 and P1(a) assessment orders, the petitioner has filed Exts. P3 and P3(a) appeals along with Exts. P4 and P4(a) petitions to condone the delay and Exts. P5 and P5(a) petitions 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 appeals, the appellate authority cannot consider the stay petitions without first considering the petitions to condone the delay. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the petitions to condone the delay as well as the stay petitions together within one month. If the 2nd respondent is inclined to condone the delay in filing the appeals, the 2nd respondent shall consider and pass orders on the stay petitions as well. Till disposal of the stay petitions, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/