IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH MARCH 2010 / 14TH PHALGUNA 1931 WP(C).No. 7220 of 2010(B) ------------------------- PETITIONER: --------------- TISSAN.J.THACHANKARY, CHAIRMAN, FORT MUNNAR HOTEL, CHINNAKANAL, IDUKKI. BY ADV. SRI.KKM.SHERIF SRI.LAL K.JOSEPH SRI.A.A.ZIYAD RAHMAN SRI.V.R.REKESH RESPONDENTS: --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. 2. THE COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT KATTAPPANA, IDUKKI DISTRICT. 3. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPANA, IDUKKI DISTRICT. 5. THE SALES TAX APPELLATE TRIBUNAL, KOTTAYAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 7220 OF 2010 ......................................................................... Dated this the 5th March, 2010 J U D G M E N T The petitioner is aggrieved of Exts.P3, P16 and P16(a) recovery notices issued seeking to realise the amount stated as due from him in respect of various assessment orders passed by the concerned authorities. 2. Challenging Ext.P4 common appellate order passed by the first respondent in respect of assessment years 2003-04 and 2004-05, the petitioner has preferred Exts.P5 and P5(a) appeals along with Exts.P6 and P6 (a) petitions to condone the delay in filing the appeals and Exts. P7 and P7(a) petitions for stay which are stated as pending before the 5th respondent/Tribunal. Similarly with regard to the assessment year 2005-06, the petitioner has preferred Ext.P9 appeal, along with Ext.P10 petition to condone the delay in filing the same and Ext. P11 petition for stay. So also, with regard to the W.P.(C) No. 7220 OF 2010 2 assessment year 2006-07, the petitioner has preferred Ext.P13 appeal along with Ext.P14 petition to condone the delay in filing the same and also Ext.P15 petition for stay . The proceedings in respect of assessment years 2005-06 and 2006-07 are stated as pending consideration before the first respondent. The case of the petitioner is that, without any regard to the pendency of the above proceedings, recovery proceedings are being pursued against the petitioner, which hence are under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Exts.P10, P11, P14 and P15. Similarly, the fifth respondent/Tribunal is directed to consider and pass appropriate orders on Exts.P6, P6(a), P7 and P7(a) . Appropriate orders as above shall be passed in the I.As seeking for condonation of delay and also in the I.As for interim stay, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of the judgment. Till such W.P.(C) No. 7220 OF 2010 3 orders are passed in the above I.As, all further coercive proceedings pursuant to Exts.P3, P16 and P16(a) shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk