IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 22ND JULY 2011 / 31ST ASHADHA 1933 WP(C).No. 19950 of 2011(P) ---------------------------------------- PETITIONER(S): ------------------------- SARGAM ENTERPRISES,CHANGARAMKULAM, NANNAMUKKU,MALAPPURAM DISTRICT,REPRESENTED BY ITS MANAGING PARTNER M.K.MUHAMMEDKUTTY. BY ADV. SRI.R.RAMADAS RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM,PIN-695 001. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM,PIN-682 011. 3. THE COMMERCIAL TAX OFFICER,PONNANI, DEPARTMENT OF COMMERCIAL TAXES,MALAPPURAM DISTRICT,PIN-679 577. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,MALAPPURAM AT MANJERI-676 121. R1 TO R4 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19950/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER DATED 18/5/2011 FOR THE YEAR 2008-2009. P2 COPY OF THE APPEAL DATED 16/7/2011 P3 COPY OF THE DELAY CONDONATION PETITION DATED 16/7/2011 P4 COPY OF THE STAY PETITION DATED 16/7/11 P5 COPY OF THE REVENUE RECOVERY NOTICE DATED 8/7/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 19950 of 2010 ================== Dated this the 22nd day of July, 2011 J U D G M E N T Against Ext.P1 assessment order passed by the assessing authority, the petitioner filed Ext.P2 appeal along with Ext.P3 petition to condone delay and Ext.P4 stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim application, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay application is still undisposed of. 2. I have heard the learned Government Pleader also. 3. Having heard both sides, I dispose of this writ petition with the following directions: The 2nd respondent-appellate authority shall consider Exts.P3 and P4 applications together. If the appellate authority is inclined to condone delay in filing the appeal, he shall pass orders on the stay petition also simultaneously. This shall be done within one month from the date of receipt of a certified copy of this judgment. Till orders are so passed, further coercive proceedings initiated including revenue recovery proceedings shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge