IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 15TH JULY 2011 / 24TH ASHADHA 1933 WP(C).No. 19195 of 2011(Y) --------------------- PETITIONER : --------------------- M/S.NEW ZEENATH TEXTILES, GA/76, SHOPPING COMPLEX, BYE-PASS ROAD JUNCTION, KONDOTTY, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, M.ABDUL JALEEL. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER-I, MANJERI-676121. 2. THE APPELLATE ASSISTANT COMMISSIONER, (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676121. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 19195 of 2011(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 16.11.2010. EXT.P2 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 07.07.2011. EXT.P3 : COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 07.07.2011. EXT.P4 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 07.07.2011. EXT.P5 : COPY OF THE EARLY HEARING PETITION FILED BEFORE THE 2ND RESPONDENT DATED 07.07.2011. EXT.P6 : COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 09.06.2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 19195 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 15th day of July, 2011. J U D G M E N T Against Ext. P1 assessment order the petitioner filed Ext. P2 appeal along with Ext. P3 application to condone the delay and Ext. P4 application for stay of recovery of the disputed tax. The petitioner is aggrieved by the recovery proceedings initiated by the assessing authority pending the appeal. 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 appeal, the appellate authority cannot consider the stay petition without first considering the petition 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 petition to condone the delay as well as the stay petition together within one month. If the 2nd respondent is inclined to condone the delay in filing the appeal, the 2nd respondent shall consider and pass orders on the stay petition as well. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/