IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 19796 of 2011(Y) ---------------------------------------- PETITIONER(S): ------------------------- TRESA THOMAS,AGED 60 YEARS, W/O.E.C.THOMAS, ELUVATHINGAL HOUSE, MURINGOOR P.O., CHALAKUDY-680 316. BY ADV. SRI.SHEEJO CHACKO SRI.SANGEETH C. SUBRAMANIAN SMT.M.BINDUDAS RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REP. BY THE COMMISSIONER, COMMERCIAL TAXES, SECRETRIAT,THIRUVANANTHPAURAM-696 039. 2. THE DEPUTY COMMISSIONER,(APPEALS)-III, COMMERCIAL TAXES, ERNAKULAM. 3. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE,IST CIRCLE, PALGHAT-678 001. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALGHAT-678 001. 5. DEPUTY THASILDAR,REVENUE RECOVERY, PALGHAT-678 001. 6. VILLAGE OFFICER, MANNUR VILLAGE, PALGHAT-678 642. R1 TO R6 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19796/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER DATED 30/05/2008 GRANTING PERMISSION TO PAY TAX AT COMPOUNDED RATE. P2 COPY OF THE ORDER DATED 02/02/2011 PASSED BY COMMERCIAL TAX OFFICER. P3 COPY OF THE APPEAL DATED 12/05/2011 FILED BEFORE 2ND RESPONDENT. P4 COPY OF THE STAY PETITION FILED BEFORE 2ND RESPONDENT. P5 COPY OF THE DELAY CONDONATION PETITION FILED BEFORE 2ND RESPONDENT. P6 COPY OF THE EARLY POSTING PETITION FILED BEFORE 2ND RESPONDENT. P7 COPY OF THE FORM I NOTICE DATED 21/03/2011 ISSUED BY 4TH RESPONDENT. P8 COPY OF THE CERTIFICATE OF RECOVERY ISSUED BY 4TH RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.19796 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2011 J U D G M E N T Against Ext.P2 order of assessment the petitioner has filed Ext.P3 appeal along with Ext.P4 petition for stay and Ext.P5 petition to condone the delay in filing the appeal. The petitioner's grievance in the writ petition is that before the appellate authority could consider the interim applications, recovery proceedings have been initiated by the assessing authority. 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 shall take up hearing of Exts.P4 & P5 together. He shall first consider Ext.P5 application to condone the delay. If the 2nd respondent is inclined to allow the application to condone the delay, he shall pass W.P.(C)No.19796 of 2011 -2- appropriate orders on the stay petition as well. This shall be done within a period of one month from the date of receipt of a copy of this judgment. Till orders are thus passed on Ext.P4 stay application, the recovery of the amount disputed in Ext.P3 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/