IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD DECEMBER 2011 / 2ND POUSHA 1933 WP(C).No. 34847 of 2011(E) ------------------------- PETITIONER(S): --------------- BENNY P.P. MANAGING PARTNWER OF MA5RIA STEELS (DISOLVED FIRM) S/O POULOSE, PUTHENKUDIYIL HOUSE CHALAKUDY, THRISSUR DIST. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM, ERNAKULAM DIST. 2. THE INTELLIGENCE OFFICER DEPARTMENT OF COMMERCIAL TAXES (PO) POOTHOLE, THRISSUR DIST. PIN-680 004 BY GP SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STK WP(C).No. 34847 of 2011 APPENDIX PETITIONERS EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER NO.IBA-110/09-10 DT. 28.03.2011 ISSUD BY THE SECOND RESPONSDENT. P2: COPY OF THE DEMAND NOTICE FOR RS.2,43,342/- DT. 28.03.2011 ISSUED BY THE SECOND RESPONDENT. P3: COPY OF THE APPEAL DT.20.12.2011 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. P4: COPY OF THE INTERLOCUTORY APPLICATION SEEKING STAY OF THE ORDER OF TAX DEMANDED. P5: COPY OF THE INTERLOCUTORY APPLICATION SEEKING CONDONATION OF DELAY IN FILING THE APPEAL. P6: COPY OF THE INTERLOCUTORY APPLICATION SEEKING URGENT HEARING OF THE APPEAL. RESPONDENTS EXHIBITS: NIL //TRUE COPY// P A TO JUDGE STK S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.34847 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P4 stay petition and Ext.P5 petition to condone delay. The petitioner is aggrieved by coercive recovery proceedings while the appeal is pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petition is pending. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 1st respondent shall consider Ext.P5 petition to condone delay along with Ext.P4 stay petition as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If the 1st respondent is inclined to condone the delay in filing the appeal, he shall pass orders on the stay petition also simultaneously. Till orders are passed on stay application, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/