IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 18TH DECEMBER 2009 / 27TH AGRAHAYANA 1931 WP(C).No. 35977 of 2009(N) --------------------------------------- PETITIONER: ------------------- K.S. MOHAMMED SAMEER, PROPRIETOR, M/S.K.K. IMPEX, U.C. COLLEGE P.O., ALUVA. BY ADVS. SMT.S.K.DEVI, MR.M.RAJ MOHAN. RESPONDENTS: ------------------------ 1. THE ASST. COMMISSIONER (AA), DEPT. OF COMMERCIAL TAXES, MATTANCHERRY AT ALUVA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. R1 & R2 BY SR. GOVT. PLEADER MR. K.C. SANTHOSH KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. S. SIRI JAGAN, J ................................................ W.P(C) No. 35977 of 2009 ................................................. Dated this the 18th day of December, 2009 J U D G M E N T The petitioner is an assessee for sales tax under the Kerala Value Added Tax Act and also under the Central Sales Tax Act. By Exts.P1, P2 and P3 orders, assessments have been completed under the two Acts for the years 2005-2006 and 2006-2007. Aggrieved by the said orders, the petitioner has filed Exts.P4 to P6 appeals along with petitions to condone delay in filing the appeals as also petitions for stay of recovery of the disputed tax. Petitioner's grievance now is that pending those applications, the respondents are initiating coercive recovery proceedings. Petitioner's contention is that while the appeal and stay petitions are pending, it is unjust to initiate coercive recovery proceedings. 2. I have heard the learned Government Pleader also. 3. The learned Government Pleader opposes the prayers of the petitioner. He points out that since the petitions to condone delay in filing the appeals are pending, the stay petitions cannot be considered now without first disposing of the petitions to W.P(C) No. 35977 of 2009 -2- condone delay. 4. I have considered the rival contentions in detail. 5. I am of opinion that the 2nd respondent should consider and pass orders on the delay petitions and the stay petitions expeditiously. The delay petitions shall be disposed of within one month from the date of receipt of a copy of this judgment. Thereafter within another month the stay petitions shall also be disposed of. Till disposal of the stay petitions, coercive recovery of the disputed tax shall be kept in abeyance on condition that the petitioner pays 50% of the the amount demanded. The amount shall be paid within one month. The writ petition is disposed of as above. sd/- S. SIRI JAGAN, JUDGE rhs // True copy // PA to Judge