IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 9TH NOVEMBER 2011 / 18TH KARTHIKA 1933 WP(C).No. 28599 of 2011(Y) ---------------------------------------- PETITIONER(S): -------------------------- C.M.MUSTHAFFA, PROPRIETOR, SHINE TRADERS, NATTIKA P.O., THRISSUR. BY ADV. SRI.R.JAIKRISHNA RESPONDENT(S): ---------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-PIN-680 001. 2. DEPUTY COMMISSIOER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-PIN-682 015. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA-PIN-680 129. R1 TO R3 BY GOVERNMENT PLEADER SRI.MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.28599/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT (AY 2007- 2008) DATED 2/1/2009. P2 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT (AY 2007-2008) DATED 17/8/2011. P2(A) COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT (AY 2007-2008) DATED 17/8/2011. P2(B) COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT (AY 2007-2008) DATED 17/8/2011. P2(C) COPY OF THE EARLY POSTING PETITION FILED BEFORE THE 2ND RESPONDENT (AY 2007-2008) DATED 01/9/2011. P3 COPY OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 ISSUED BY THE 1ST RESPONDENT DATED 12/10/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.28599 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of November, 2011 J U D G M E N T Against Ext.P1 penalty order the petitioner has filed Ext.P2 appeal along with Ext.P2 (a) petition for stay and Ext.P2 (b) 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 Ext.P2 (a) & P2 (b) together. He shall first consider Ext.P2 (b) application to condone delay. If the 2nd respondent is inclined to allow the application to condone the delay, he shall pass appropriate orders on the stay petition as well. This shall be done within a period of three weeks from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/