IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 4TH OCTOBER 2011 / 12TH ASWINA 1933 WP(C).No. 26330 of 2011(M) --------------------------------------- PETITIONER: ------------------- K.R.GOPALAKRISHNAN, M/S.MADATHIL HOME NEEDS, COLOMBO COMPLEX, MAIN ROAD, PATTAMBI. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, PATTAMBI-679 306. 2. THE KERALA VALUE ADDED TAX APPELATE TRIBUNAL,PALAKKAD-678 004. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY GOVT. PLEADER SRI. SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.26330/2011-M: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE ASSESSMENT ORDER PASSED BY R.1. FOR THE YEAR 2007-08 DTD. 20/11/2009. EXT.P.2: COPY OF THE ASSESSMENT ORDER PASSED BY R.1. FOR THE YEAR 2008-09 DTD. 30/11/2009. EXT.P.3: COPY OF THE 1ST APPELLATE ORDER PASSED BY ASSISTANT COMMISSIONER (APPEALS), PALAKKAD, FOR THE YEAR 2007-08 DTD. 21/01/2011. EXT.P.4: COPY OF THE 1ST APPELLATE ORDER PASSED BY ASSISTANT COMMISSIONER (APPEALS) PALAKKAD, FOR THE YEAR 2008-09 DTD. 21/01/2011. EXT.P.5: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE R.2. DTD. 22/09/2011 FOR THE YEAR 2007-08. EXT.P.6: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE R.2. DTD. 22/09/2011 FOR THE YEAR 2008-09. EXT.P.7: COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 22/09/2011 FOR THE YEAR 2007-08. EXT.P.8: COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 22/09/2011 FOR THE YEAR 2008-09. EXT.P.9: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 22/09/2011 FOR THE YEAR 2007-08. EXT.P.10: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R.2. FOR THE YEAR 2008-09 DT. 22/09/2011. EXT.P.11: COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY R.1. FOR THE YEAR 2007-08 DTD. 20/11/2009. EXT.P.12: COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY R.1. FOR THE YEAR 2008-09 DTD. 30/11/2009. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 26330 of 2011 ================== Dated this the 4th day of October, 2011 J U D G M E N T Having been unsuccessful in two first appeals against two assessment orders, the petitioner has filed Exts.P5 and P6 appeals along with Exts.P7 and P8 petitions to condone delay and Exts.P9 and P10 stay petitions before the 2nd respondent-Appellate Tribunal. The petitioner is aggrieved by demand for payment of tax during the pendency of the appeals and stay petitions. The petitioner seeks stay of recovery pending appeals. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P7 and P8 petitions to condone delay and Exts.P9 and P10 stay petitions, as expeditiously as possible, at any rate, within three weeks from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge