IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 8TH NOVEMBER 2011 / 17TH KARTHIKA 1933 WP(C).No. 29607 of 2011(A) ------------------------------------------ PETITIONER(S): ------------------------ A.JAYAPRAKASH, M/S.TECHNOSKILL ALUMINIUM CENTRE, HOSPITAL ROAD, PERINTHALMANNA, MALAPPURAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.V.K.SHAMUSUDHEEN. RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM - 676 505. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI - 676 121. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.29607/2011 A APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2006-07 (KVAT ACT). P2: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DTD. 30/12/2009 (CST ACT). P3: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2010-11 (CST ACT). P4: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 11/11/2009 FOR THE YEAR 2006-07 (KVAT ACT). P5: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 (CST ACT). P6: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010 -11 (CST ACT). P7: COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 06-07 DTD. 30/12/2009 (KVAT ACT). P8: CPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 09-10 DTD. 13/08/2010 (CST ACT). P9: COPY OF THE DCELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 10-11 (CST ACT). P10: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 06-07 DTD. 30/12/2009 (KVAT ACT). P11: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 09-10 (CST ACT). P12: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 10-11 (CST ACT). P13: COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT FOR THE YEARS 06-07, 09-10 & 10-11 DTD. 17/10/2011. P14: COPY OF THE DEMAND NOTICE U/S. 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEARS 2006-07, 09-10 & 2010-11 DTD. 17/10/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 29607 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of November, 2011. J U D G M E N T Against Exts. P1 to P3 assessment orders, the petitioner has filed Exts. P4 to P6 appeals along with Exts. P7 to P9 petitions for condonation of delay and Exts. P10 to P12 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 petitions. 2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following direction: The 2nd respondent shall consider the petition to condone delay in filing the appeals and the stay petitions together. If the 2nd respondent is inclined to condone the delay in any of the appeals, he shall pass orders on the stay petition/stay petitions also simultaneously. Orders shall be passed within one month from the date of receipt of copy of this judgment . Sd/- S. Siri Jagan, Judge. Tds/