IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WP(C).No. 29020 of 2011(B) ----------------------------------- PETITIONER(S): ----------------------- M/S CEDICOM ELECTRONICS VII/1415, SHORNUR, PALAKKAD, REP.BY ABOOBACKER HUSSAIN, MANAGING PARTNER BY SR.ADV. DR.K.B.MUHAMED KUTTY ADV.SRI.K.M.FIROZ RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER, OTTAPALAM, 2. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES , OFFICE OF THE DEPUTY COMMISSIONER PALAKKAD – 678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, PALAKKAD- 678 001. 4. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM- 682 015. BY GOVT.PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AV WPC.NO.29020/2011 APPENDIX PETITIONER(S) EXHIBITS : EXT.P1:- COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 24/3/2011. EXT.P2:- COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 31/5/2011. EXT.P3:- COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 31/5/2011. EXT.P4:- COPY OF THE APPEAL PETITION FOR THE YEAR 2007-08 DTD.23/4/2011 BEFORE THE 2ND RESPONDENT. EXT.P5:- COPY OF THE APPEAL PETITION FOR THE YEAR 2008-09 DTD.4/8/2011.BEFORE THE 2ND RESPONDENT. EXT.P6:- COPY OF THE APPEAL PETITION FOR THE YEAR 2009-10 DTD.25/10/2011.BEFORE THE 3RD RESPONDENT. EXT.P7:- COPY OF THE STAY PETITION DTD 23/4/2011 FOR THE YEAR 2007-08 BEFORE THE 3RD RESPONDENT. EXT.P8:- COPY OF THE STAY PETITION DTD 4/8/2011 FOR THE YEAR 2008-09 BEFORE THE 2ND RESPONDENT. EXT.P9:- COPY OF THE STAY PETITION DTD 25/10/2011 FOR THE YEAR 2009-10 BEFORE THE 3RD RESPONDENT. EXT.P10:- COPY OF THE DEMAND NOTICE DTD 24/8/2011 FOR THE YEAR 2007-08. EXT.P11:- COPY OF THE DEMAND NOTICE DTD 27/9/2011 FOR THE YEAR 2009-10. EXT.P12 :- COPY OF THE DELAY CONDONATION PETITION FOR THE YEAR 2008-09. EXT.P13 :- COPY OF THE DELAY CONDONATION PETITION FOR THE YEAR 2009-10. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE AV S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29020 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of November, 2011 J U D G M E N T Against Exts.P1 to P3 assessment orders, the petitioner has filed Exts.P4 to P6 appeals along with Exts.P7 to P9 stay petitions and Exts.P12 to P13 petitions to condone delay. The petitioner is aggrieved by coercive recovery proceedings while the appeals are pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petitions are pending. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The competent among respondents shall consider Exts.P12 to P13 petitions to condone delay along with Exts.P7 to P9 stay petitions as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If the respondents are inclined to condone the delay in filing the appeals, they shall pass orders on the stay petitions also simultaneously. Till orders are passed on stay applications, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// shg/ P.A. TO JUDGE