IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933 WP(C).No. 18899 of 2011(J) -------------------------------------- PETITIONER: ------------------- FREDERICK.M.THOMAS, BETHSAIDA HERMITAGE AND BEACH RESORT, PULINKUDY, MULLOOR.P.O PIN-695 521. BY ADVS. SRI.P.B.SAHASRANAMAN, SRI.T.S.HARIKUMAR, SRI.K.JAGADEESH. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER(APPEALS), OFFICE OF THE DEPUTY COMMISSIONER, THIRUVANANTHAPURAM-695 033. 2. INTELLIGENT OFFICER (IB), COMMERCIAL TAXES, THIRUVANANTHAPURM-695 033. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, NEYATTINKARA, PIN-695 121. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18899/2011-J: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ORDER NO. CR.56/10-11/A1/IO(IB)/TYPM, DTD. 30/10/2010 PASSED BY INTELLIGENCE OFFICER, THIRUVANANTHAPURAM. EXT.P.2: COPY OF THE DEMAND NOTICE DTD. 17/06/2011 ISSUED BY THE R.3. EXT.P.3: COPY OF THE APPEAL IN PRESCRIBED FORMAT ALONG WITH THE STATEMENT OF FACTS AND GROUNDS, DTD. 23/06/2011. EXT.P.4: COPY OF THE PETITION SUBMITTED TO CONDONE DELAY DTD. 23/06/2011 BY THE PETITIONER BEFORE THE R.1. EXT.P.5: COPY OF THE REPRESENTATION MADE BEFORE THE R.1, DTD. 23/06/2011. EXT.P.6: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R.1. DTD. 18TH JULY, 2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18899 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 27th day of July, 2011. J U D G M E N T Against Ext. P1 order imposing penalty on the petitioner the petitioner filed Ext. P3 appeal along with Ext. P4 petition to condone delay along with Ext. P6 stay application. The petitioner's grievance is that before the appellate authority could consider the interim applications, the appellate authority is taking steps to recover the disputed penalty. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent-appellate authority to consider and pass orders on Ext. P4 petition to condone delay and Ext. P6 petition for stay together. If the appellate authority is inclined to condone the delay, he shall pass orders on the stay petition also simultaneously. While considering the stay petition, the appellate authority shall consider the contentions raised by the petitioner to find out whether there is a prima facie case for stay and pass a considered order, which consideration shall be evident from the order itself. The same shall be done within a period of one month. Till orders are passed on the stay petition, coercive recovery of the penalty amount shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/