IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 13TH OCTOBER 2011 / 21ST ASWINA 1933 WP(C).No. 27081 of 2011(I) ------------------------------------ PETITIONER(S): ----------------------- JUPITER TRADEING COMPANY, JUPITER TOWER, PALARIVATTOM, ERNAKULAM-682025 REPRESENTED BY ITS PARTNER GEORGE JOSEPH. BY ADVS. SRI.PHILIP T.VARGHESE SRI.THOMAS T.VARGHESE SMT.ACHU SUBHA ABRAHAM RESPONDENT(S): -------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682013. 2. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, KALAMASSERY-683104. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682030. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN FOR R1 TO R3 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DS WP(C).No. 27081 of 2011(I) APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT P1: TRUE COPY OF ORDER NO.32071338303/2009-2010 DATED 23-6-2011 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 7-10-2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3: TRUE COPY OF THE STAY PETITION DATED 7-10-2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4: TRUE COPY OF THE DELAY CONDONATION PETITION DATED 7-10-2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5: TRUE COPY OF THE NOTICE NO.A5-4049/11 DATED 24-9-2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ PA TO JUDGE DS S.SIRI JAGAN, J. ================== W.P.(C).No. 27081 of 2011 ================== Dated this the 13th day of October, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P4 petition to condone delay and Ext.P3 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 1st 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, 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 :-