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. 21089 of 2011(I) ------------------------------------- PETITIONER: ------------------- M/S.A T S WILLINGDON HOTEL, WILLINGDON ISLAND, KOCHI, REPRESENTED BY ITS DIRECTOR, A.K.SANTHOSH. BY ADVS. SMT.S.K.DEVI, SRI.SHANMUGHAM D. JAYAN. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, LUXURY TAX, MATTANCHERRY – 682 002. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM – 682 015. 3. THE INSPECTING ASST.COMMISSIONER, DEPT. OF COMMERCIAL TAXES, SALES TAX COMPLEX, MATTANCHERRY, KOCHI – 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.21089/2011-I: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 26/03/2011 FOR THE YEAR 2006-07. EXT.P.2: COPY OF THE APPEAL DTD.06/05/2011. EXT.P.3: COPY OF THE DELAY CONDONATION PETITION DTD. 06/05/2011. EXT.P.4: COPY OF THE DEMAND NOTICE DTD. 11/07/2011. EXT.P.5: COPY OF THE STAY PETITION DTD. 28/07/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 21089 of 2011 ================== Dated this the 3rd day of August, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P3 petition to condone delay and Ext.P5 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 2nd respondent-appellate authority shall consider Exts.P3 and P5 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