IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28330 of 2011(M) ---------------------------------- PETITIONER(S): -------------------- VAKKACHAN GEORGE, MANAGING PARTNER, M/S. K.C.C. PROJECTS, MAKKIL CENTRE, G.S. STREET, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): -------------------- 1. COMMERCIAL TAX OFFICER, (WORKS CONTRACT),KOTTAYAM-686001. 2. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PERUMANOOR.P.O., ERNAKULAM, KOCHI-682015. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT TAXES GOVERNMENT, TRIVANDRUM-695001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 28330/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER U.S.25(1) DATED 30/06/2011 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-2010. P2: COPY OF THE DEMAND NOTICE IN FORM NO.12 FOR 09/10 FOR RS.934642/- P3: COPY OF THE APPEAL IN FORM NO.29 DATED 19/10/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P4: COPY OF THE DELAY CONDONATION PETITION IN FORM NO.30 DATED 19/10/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P5: COPY OF STAY PETITION IN FORM NO.30 DATED 19/10/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.28330 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of October, 2011 J U D G M E N T Against Ext.P1 order of assessment the petitioner has filed Ext.P3 appeal along with Ext.P4 petition to condone delay and Ext.P5 petition for stay. 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 Exts.P4 & P5 together. He shall first consider Ext.P4 application to condone the 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 W.P.(C)No.28330 of 2011 -2- be done within a period of one month from the date of receipt of a copy of this judgment. Till orders are thus passed on Ext.P5 stay application, the recovery of the amount disputed in Ext.P3 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/