IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 21115 of 2011(L) -------------------------------------- PETITIONER: ------------------- RAJESH RAMAKRISHNA PILLAI, M/S.R.K.TRADERS,KUTTAMASSERRY,THOTTUMUGHAM, ERNAKULAM DISTRICT-683 105. BY ADV. SRI. P.N.D. NAMBOOTHIRI. RESPONDENTS: ----------------------- 1. THE COMMERCIAL TAX OFFICER-II, COMMERCIAL TAXES,ALUVA-68 3101. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIA TAXES,THEVARA, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,MATTANCHERRY-682 002. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.21115/2011-L: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER NO. 32150719146/09-10 DTD. 15/01/2011 PASSED BY THE R.1. FOR THE YEAR 2009-2010. EXT.P1.A: COPY OF THE ASSESSMENT ORDER NO. 32150719146/10-11 DTD. 15/01/2011 PASSED BY THE R.1. FOR THE YEAR 2010-2011. EXT.P.2: COPY OF THE DEMAND NOTICE ISSUED BY THE R.1. FOR THE MONTH OF AUGUST 2010. EXT.P.3: COPY OF THE FIRST APPEAL DTD. 01/08/2011 FILED BY THE PETITIONER FOR THE YEAR 2009-2010. EXT.P.3.A: COPY OF THE FIRST APPEAL DTD.01/08/2011 FILED BY THE PETITIONER FOR THE YEAR 10-11(JULY). EXT.P.3.B: COPY OF THE FIRST APPEAL DTD. 01/08/2011 FILED BY THE PETITIONER FOR THE YEAR 10-11 (AUGUST). EXT.P.4: COPY OF THE DELAY CONDONATION PETITION DTD. 01/08/2011 FOR THE YEAR 2009-2010. EXT.P.4.A: COPY OF THE DELAY CONDONATION PETITION DTD. 01/08/2011 FOR THE YEAR 2010-2011 (JULY). EXT.P.4.B: COPY OF THE DELAY CONDONATION PETITION DTD. 01/08/2011 FOR THE YEAR 2010-2011 (AUGUST). EXT.P.5: COPY OF THE STAY PETITION DTD. 01/08/2011 FOR THE YEAR 2009-2010. EXT.P.5.A: COPY OF THE STAY PETITION DTD. 01/08/2011 FOR THE YEAR 2010(JULY). EXT.P.5.B: COPY OF THE STAY PETITION DTD. 01/08/2011 FOR THE YEAR 2010 (AUGUST). EXT.P.6: COPY OF THE REVENUE RECOVERY NOTICE NO.159/2010-11 DTD. 15/03/2011 ISSUED BY THE R.3. FOR THE YEARS 2009-2010 & 2010-2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 21115 of 2011 ================== Dated this the 3rd day of August, 2011 J U D G M E N T Against Exts.P1 & P1A assessment orders, the petitioner filed Exts.P3, P3A and P3B appeals along with Exts.P4, P4A and P4B petitions to condone delay and Exts.P5, P5A and P5B 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 the 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 2nd respondent-appellate authority shall consider Exts.P4, P4A & P4B and Exts.P5, P5A & P5B applications 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