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. 34864 of 2011(G) --------------------------------------- PETITIONER: ------------------- K.PRAKASAN, PROP: SREELAKSHMI AGENCIES, CHITTUR ROAD, KODUVAYUR, PALAKKAD DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI. V.K. SHAMSUDHEEN. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER-II, CHITTUR, PALAKKAD - 678 104. 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD - 678 104. R1 TO R3 BY GOVT. PLEADER 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: W.P.(C).NO.34864/2011-G: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE ASSESSMENT ORDER PASSED BY R.1. FOR THE YEAR 2008-09 DTD. 31/05/2011. EXT.P.2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE R.2. DTD. 24/08/2011. EXT.P.3: COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 24/08/2011. EXT.P.4: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 24/08/2011. EXT.P.5: COPY OF THE DEMAND NOTICE U/S. 7 OF THE REVENUE RECOVERY ACT ISSUED BY R.3. FOR THE YEAR 08-09 DTD. 17/12/2011. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.34864 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.P2 appeal along with Ext.P3 petition to condone delay and Ext.P4 stay petition. 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 2nd respondent shall consider Ext.P3 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 2nd 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/