IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH SEPTEMBER 2011 / 15TH BHADRA 1933 WP(C).No. 24321 of 2011(M) -------------------------- PETITIONER(S): --------------- M/S.ENNEM ENTERPRISES, EAST FORT, TRIPUNITHURA, ERNAKULAM DISTRICT, REP. BY ITS MANAGING PARTNER, M.R.MURUKESH. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, IST CIRCLE, TRIPUNITHURA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682011. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24321/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 6/4/2011 PASSED BY THE IST RESPONDENT FOR 2005-06. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 6/4/2011 PASSED BY THE IST RESPONDENT FOR 2006-07. EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 6/12/2010 PASSED BY THE IST RESOPNDENT FOR 2007-08. EXT.P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 6/12/2010 PASSED BY THE IST RESPONDENT FOR 2008-09. EXT.P5 TRUE COPY OF THE APPEAL DATED 8/8/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ASSESSMENT ORDER AGAINST 2005-06. EXT.P6 TRUE COPY OF THE APPEAL DATED 8/8/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ASSESSMENT ORDER. EXT.P7 TRUE COPY OF THE APPEAL DATED 8/8/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P3 ASSESSMENT ORDER. EXT.P8 TRUE COPY OF THE APPEAL DATED 8/8/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P4 ASSESSMENT ORDER. EXT.P9 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 8/8/2011. EXT.P10 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 8/8/2011. EXT.P11 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 8/8/2011. EXT.P12 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 8/8/2011. EXT.P13 TRUE COPY OF THE RR NOTICE DATED 24/8/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P14 TRUE COPY OF THE RR NOTICE DATED 24/8/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P15 TRUE COPY OF THE RR NOTICE DATED 24/8/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P16 TRUE COPY OF THE RR NOTICE DATED 24/8/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24321 of 2011 ================== Dated this the 6th day of September, 2011 J U D G M E N T Against Exts.P1, P2, P3 and P4 assessment orders, the petitioner filed Exts.P5, P6, P7 and P8 appeals along with Exts.P9, P10, P11 and P12 stay petitions and Exts.P17, P18, P19 and P20 petitions to condone delay. 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.P9, P10, P11 and P12 stay petitions and Exts.P17, P18, P19 and P20 petitions to condone delay 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