IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 29TH SEPTEMBER 2011 / 7TH ASWINA 1933 WP(C).No. 25974 of 2011(V) ------------------------------------ PETITIONER(S): ----------------------- JOHN GEORGE, CONTRACTOR, EDAPPAL, MALAPPURAM DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM-676 121. 2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM-676 505. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI-676 121. R1 TO R3 BY GOVT. PLEADER SRI. V. K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DS WP(C).No. 25974 of 2011(V) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE NO. 32101123555/05-06 DATED 28-10-2010 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 05-06. P1A: COPY OF THE 32101123555/07-08 DATED 28-10-2010 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 07-08. P2: COPY OF THE FIRST APPEAL DATED 23-07-2011 FILED BY THE PETITIONER FOR THE YEAR 2005-06. P2A: COPY OF THE FIRST APPEAL DATED 23-07-2011 FILED BY THE PETITIONER FOR THE YEAR 2007-08. P3: COPY OF THE DELAY CONDONATION PETITION DATED 23-07-2011 FILED BY THE PETITIONER FOR THE YEAR 2005-06. P3A: COPY OF THE DELAY CONDONATION PETITION DATED 23-07-2011 FILED BY THE PETITIONER FOR THE YEAR 2007-08. P4: COPY OF THE STAY APPLICATION DATED 23-07-2011 FILED BY THE PETITIONER FOR THE YEAR 2005-06. P4A: COPY OF THE STAY APPLICATION DATED 23-07-2011 FILED BY THE PETITIONER FOR THE YEAR 2007-08. P5: COPY OF THE SAID ARREAR NOTICE DATED 13-09-2011 ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2005-06 & 2007-08. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ PA TO JUDGE DS S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 25974 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 29th day of September, 2011. J U D G M E N T Against Exts. P1 and P1A assessment orders, the petitioner has filed Exts. P2 and P2A appeals along with Exts. P3 and P3A petitions to condone the delay and Exts. P4 and P4A petitions for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. The learned Government Pleader points out that since there is delay in filing the appeals, the appellate authority cannot consider the stay petitions without first considering the petitions to condone the delay. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the petitions to condone the delay as well as the stay petitions together within one month. If the 2nd respondent is inclined to condone the delay in filing the appeals, the 2nd respondent shall consider and pass orders on the stay petitions as well. Till disposal of the stay petitions, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/