IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22294 of 2011(J) -------------------------- PETITIONER(S): --------------- KAVITHA.K.M,PROPRIETRIX,SHREE HANUMAN RUBBER PRODUCTS, AKATHETHARA,PALAKKAD-8,R/AT RAJ BHAVAN,THOTTAPURA,AKATHETHARA,PALAKKAD-8. BY ADV. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(APPEALS), PALAKKAD 678 001. 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE,PALAKKAD 678 001. 3. THE TAHSILDAR(R & R),PALAKKAD 678 001. 4. THE VILLAGE OFFICER, MALAMPUZHA-1 VILLAGE, PALAKKAD DISTRICT 678 001. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC 22294/11 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE COMMON ORDER. P2 COPY OF THE AUCTION NOTICE. P3 COPY OF THE ORDER DT 8.2.10. P4 COPY OF THE ORDER DT 8.2.10. P5 COPY OF THE DEMAND NOTICES. P6 COPY OF THE DEMAND NOTICES. P7 COPY OF THE APPEAL MEMORANDUM P8 COPY OF THE CHALLAN RECEIPT P9 COPY OF THE PETITION FOR STAY P10 COPY OF THE CHALLAN RECEIPT P11 COPY OF THE DELAY PETITION P12 COPY OF THE CHALLAN RECEIPT P13 COPY OF THE APPEAL MEMORANDUM P14 COPY OF THE CHALLAN RECEIPT P15 COPY OF THE STAY PETITION P16 COPY OF THE CHALLAN RECEIPT P17 COPY OF THE DELAY PETITION P18 COPY OF THE CHALLAN RECEIPT // True Copy // P.A. To Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 22294 of 2011 ================== Dated this the 17th day of August, 2011 J U D G M E N T Against Exts.P3 and P4 assessment orders, the petitioner filed Exts.P7 and P13 appeals along with Exts.P11 and P17 petitions to condone delay in filing the appeals and Exts.P9 and P15 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim applications, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay applications are still undisposed of. 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 1st respondent-appellate authority shall consider Exts.P11 and P17 petitions to condone delay in filing the appeals and Exts.P9 and P15 petitions for stay together. If the appellate authority is inclined to condone delay in filing the appeals, he shall pass orders on the stay petitions also simultaneously. This shall be done, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are thus passed, further coercive proceedings initiated including revenue recovery proceedings shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge