IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 27450 of 2011(E) ------------------------------------ PETITIONER: ------------------ A.J. ANNAKUTTY, ANJALY BROILERS, KADALIKKADU P.O., VAZHAKKULAM, ERNAKULAM DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENTS: ----------------------- 1. ASST.COMMISSIONER, COMMERCIAL TAXES, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN-633542. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM-682015. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN-686661. R1 TO R3 BY GOVT. PLEADER SMT. SOBHA AMMAMMA EAPAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMG W.P (C) No.27450/2011 APPENDIX PETITIONER'S EXHIBITS EXT.P1 (a) – COPY OF THE ASSESSMENT ORDER DATED 30-12-2009 FOR THE YEAR 2006-2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1 (b) – COPY OF THE ASSESSMENT ORDER DATED 27-11-2010 FOR THE YEAR 2006-2007 ISSUED BY THE 1ST RESPONDENT. EXT.P1 (c) – COPY OF THE ASSESSMENT ORDER DATED 30-12-2009 FOR THE YEAR 2007-2008 ISSUED BY THE 1ST RESPONDENT. EXT.P1 (d) – COPY OF THE PENALTY ORDER DATED 22-11-2010 FOR THE MONTH OF JANUARY, 2010. EXT.P1 (e) – COPY OF THE PENALTY ORDER DATED 22-11-2010 FOR THE MONTH OF FEBRUARY, 2010. EXT.P1 (f) – COPY OF THE PENALTY ORDER DATED 22-11-2010 FOR THE MONTH OF MARCH, 2010. EXT.P1 (g) – COPY OF THE PENALTY ORDER DATED 22-11-2010 FOR THE MONTH OF APRIL, 2010. EXT.P1 (h) – COPY OF THE PENALTY ORDER DATED 24-11-2010 FOR THE MONTH OF MAY, 2010. EXT.P1 (i) – COPY OF THE PENALTY ORDER DATED 24-11-2010 FOR THE MONTH OF JUNE, 2010. EXT.P2 (a) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (a). EXT.P2 (b) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (b). EXT.P2 (c) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (c). EXT.P2 (d) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (d). EXT.P2 (e) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (e). EXT.P2 (f) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (f). EXT.P2 (g) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (g). EXT.P2 (h) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (h). EXT.P2 (i) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (i). EXT.P2 (j) – COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1 (j). W.P (C) No.27450/2011 -2- EXT.P3 (a) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (a) APPEAL. EXT.P3 (b) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (b) APPEAL. EXT.P3 (c) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (c) APPEAL. EXT.P3 (d) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (d) APPEAL. EXT.P3 (e) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (e) APPEAL. EXT.P3 (f) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (f) APPEAL. EXT.P3 (g) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (g) APPEAL. EXT.P3 (h) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (h) APPEAL. EXT.P3 (i) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (i) APPEAL. EXT.P3 (j) – COPY OF PETITION FOR CONDONING DELAY IN EXT.P2 (j) APPEAL. EXT.P4 (a) – COPY OF PETITION FOR STAY IN EXT.P2 (a) APPEAL. EXT.P4 (b) – COPY OF PETITION FOR STAY IN EXT.P2 (b) APPEAL. EXT.P4 (c) – COPY OF PETITION FOR STAY IN EXT.P2 (c) APPEAL. EXT.P4 (d) – COPY OF PETITION FOR STAY IN EXT.P2 (d) APPEAL. EXT.P4 (e) – COPY OF PETITION FOR STAY IN EXT.P2 (e) APPEAL. EXT.P4 (f) – COPY OF PETITION FOR STAY IN EXT.P2 (f) APPEAL. EXT.P4 (g) – COPY OF PETITION FOR STAY IN EXT.P2 (g) APPEAL. EXT.P4 (h) – COPY OF PETITION FOR STAY IN EXT.P2 (h) APPEAL. EXT.P4 (i) – COPY OF PETITION FOR STAY IN EXT.P2 (i) APPEAL. EXT.P4 (j) – COPY OF PETITION FOR STAY IN EXT.P2 (j) APPEAL. EXT.P5 (a) – COPY OF RR NOTICE DATED 23-09-2011 FOR Rs.7,46,848/- ISSUED BY THE 3RD RESPONDENT. EXT.P5 (b) – COPY OF RR NOTICE DATED 23-09-2011 FOR Rs.3,58,511/- ISSUED BY THE 3RD RESPONDENT. EXT.P5 (c) – COPY OF RR NOTICE DATED 23-09-2011 FOR Rs.40,000/- ISSUED BY THE 3RD RESPONDENT. EXT.P5 (d) – COPY OF RR NOTICE DATED 24-09-2011 FOR Rs.30,000/- ISSUED BY THE 3RD RESPONDENT. W.P (C) No.27450/2011 -3- RESPONDENTS EXHIBITS NIL TRUE COPY P.A. TO JUDGE AMG S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No.27450 OF 2011 ------------------------------------------------- DATED THIS THE 18th DAY OF OCTOBER, 2011 J U D G M E N T Against Exts.P1 (a) to P1 (j) assessment/penalty orders, the petitioner filed Exts.P2 (a) to P2 (j) appeals along with Exts.P3 (a) to P3 (j) petitions to condone delay and Exts.P4 (a) to P4 (j) stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim application, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay application is 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 2nd respondent-appellate authority shall consider Exts.P2 (a) to P2 (c) appeals along with Exts.P3 (a) to P3 (c) petitions to condone delay and Exts.P4 (a) to P4 (c) stay petitions together. If the appellate authority is inclined to condone the delay in filing the appeals, he shall pass orders on the stay W.P.(C) No.27450/2011 -2- 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/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge