IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27165 of 2011(U) -------------------------- PETITIONER(S): --------------- M/S. CANTEEN STORES DEPARTMENT, AREA DEPOT, POST BOX NO. 2054, GANDHI NAGAR, KOCHI -20, REPRESENTED BY ITS AREA MANAGER P.V. JOSEPH. BY ADV. SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI -15. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, KOCHI -14. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI -682 030. BY GOVT. PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27165 of 2011(U) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 28/03/2011 FOR THE ASSESSMENT YEAR 2005-2006 ISSUED BY THE FIRST RESPONDENT. EXHIBIT-P2- TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER DATED 11/05/2011 FOR ASSESSMENT YEAR 2005-2006 ISSUED BY THE FIRST RESPONDENT EXHIBIT-P3- TRUE COPY OF THE APPEAL DATED 07/06/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P4- TRUE COPY OF THE DELAY CONDONATION APPLICATION. EXHIBIT-P5- TRUE COPY OF THE STAY PETITION. EXHIBIT-P6- TRUE COPY OF THE DEMAND NOTICE U/S 7 OF THE R.R ACT ISSUED BY THE 3RD RESPONDENT DATED 22/09/2011 RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE ab S.SIRI JAGAN, J ------------------------------------------------- W.P(C) No.27165 of 2011 -------------------------------------------------- Dated this the 14th day of October, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P4 petition to condone delay and Ext.P5 stay petition. The petitioner is aggrieved by coercive recovery proceedings while the appeal is pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petition is pending. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 2nd respondent shall consider Ext.P4 petition to condone delay along with Ext.P3 stay petition as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If the 2nd respondent is inclined to condone the delay in filing the appeal, he shall pass orders on the stay petition also simultaneously. Till orders are passed on stay application, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- S.SIRI JAGAN JUDGE ab //True Copy//