IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 26TH JULY 2011 / 4TH SRAVANA 1933 WP(C).No. 17242 of 2011(E) ------------------------------- PETITIONER(S): ----------------------- M/S.HEATECH SYSTEMS, 16/156, MEKKARA MARKET ROAD, NEAR GOVT.AYURVEDA COLLEGE, TRIPUNITHURA REPRESENTED BY ITS MANAGING PARTNER M.K.SURESH, S/O.T.A.KARTHIKEYAN, AGED 52 YEARS, MANATHIL HOUSE, TRIPUNITHURA. BY ADV. SMT.C.G.BINDU RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER, KERALA VALUE ADDED TAX CIRCLE, TRIPUNITHURA. 2. COMMERCIAL TAX OFFICER, REVENUE RECOVERY, KAKKANAD, ERNAKULAM, KANAYANNOOR TALUK. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.17242/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE FORM NO.10 DTD. 28/4/2006 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. P2:- COPY OF THE PROCEEDINGS OF THE IST RESPONDENT DTD. 5.2.2011 OF THE RESPONDENT. P3:- COPY OF THE DEMAND NOTICE DTD. 5.2.2011 OF THE IST RESPONDENT. P4:- COPY OF THE CLOSING STOCK AS ON 31.3.2006 OF THE PETITIONER. P5:- COPY OF THE PROFIT & LOSS ACCOUNT OF THE PETITIONER AS ON 31.3.2006. P6:- COPY OF THE REVENUE RECOVERY NOTICE DTD. 8.6.2011 ISSUED BY THE 2ND RESPONDENT AND RECEIVED BY THE PETITIONER ON 15.6.2011. P7:- COPY OF THE REVENUE RECOVERY NOTICE DTD. 8.6.2011 ISSUED BY THE 2ND RESPONDENT AND RECEIVED BY THE PETITIONER ON 15.6.2011. P8:- COPY OF THE SALES TAX APPEAL FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEAL). RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 17242 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of July, 2011 J U D G M E N T The petitioner is aggrieved by an assessment order passed under the Kerala Value Added Tax Act. Subsequent to the filing of the writ petition, the petitioner has filed Ext.P8 appeal before the appellate authority. The petitioner submits that the appeal is accompanied by an application to condone the delay in filing the appeal as also a petition for stay of coercive recovery. The petitioner seeks a direction to dispose of the appeal itself and to keep in abeyance coercive recovery proceedings in the meanwhile. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: If the petitioner has filed petition to condone the delay as well as stay petition along with Ext.P8 appeal, the W.P.(C)No. 17242 of 2011 -2- Deputy Commissioner (Appeals), Ernakulam who is the appellate authority shall consider both together. If the Deputy Commissioner (Appeals) is inclined to condone the delay in filing the appeal, he shall pass orders on the stay petitions also simultaneously. This shall be done within one month from the date of receipt of a copy of this judgment. Till orders are passed on the stay petition, further coercive recovery proceedings shall be kept in abeyance. The petitioner shall produce a copy of this order before the appellate authority. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/