IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27127 of 2011(M) -------------------------- PETITIONER: ----------------- SMT.T.K.SREELATHA, PROPRIETOR, M/S.LEELASONS HOME APPLIANCES, NADAPURAM, VADAKARA, KOZHIKODE DISTRICT. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S): ------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPT. OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 003. 2. COMMERCIAL TAX OFFICER-I, DEPT. OF COMMERCIAL TAXES, VADAKARA-673 101, 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 001. 4. SALES TAX OFFICER (RECOVERY), O/O. DY.COMMISSIONER, COMMERCIAL TAXES DEPT., KOZHIKODE-673 001. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27127 of 2011(M) ------------------------------------------ APPENDIX --------------- PETITIONER'S EXHIBITS --------------------------------- EXT.P1. COPY OF ASSESSMENT ORDER DT. 23.5.2011 EXT.P2. COPY OF DEMAND NOTICE DT. 18.7.2011 EXTP3. COPY OF PENALTY ORDER DT. 28.5.2011 EXT.P4. COPY OF DEMAND NOTICE DATED 29.5.2011. EXT.P5. COPY OF APPEAL MEMORANDUM DT. 3.10.2011. EXTP6. COPY OF APPEAL MEMORANDUM DT. 3.10.2011 EXT.P7. COPY OF STAY PETITION DT. 3.10.2011 EXT.P8. COPYOF STAY PETITION DT. 3.10.2011 EXT.P9. COPY OF DELAY CONDONATION PETITION DT. 3.10.2011 EXT.P10. COPY OF DELAY CONDONATION PETITION DT. 3.10.2011 EXT.P11. COPY OF REVENUE RECOVERY DEMAND NOTICE NO. 68/11-12 DATED 24.9.2011. RESPONDENT'S EXHIBITS : NIL ------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 27127 of 2011 ================== Dated this the 14th day of October, 2011 J U D G M E N T Against Exts.P1 and P3 orders, the petitioner filed Exts.P5 and P6 appeals along with Exts.P9 and P10 petitions to condone delay and Exts.P7 and P8 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim applications, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when stay applications are 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 3rd respondent-appellate authority shall consider Exts.P7 and P8 stay petitions and Exts.P9 and P10 delay petitions together. If the appellate authority is inclined to condone delay in filing the appeals, he shall pass orders on the stay petitions also simultaneously. This shall be done, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are thus 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 - : 2 :-