IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 20691 of 2011(J) --------------------------------- PETITIONER(S): ------------------- M/S.UNITED MEDI SYSTEMS,SMART SQUARE, K.K.ROAD, KALOOR, KOCHI 682 017,REP.BY ITS MANAGING PARTNER R.M.USMAN. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT(S): -------------------- 1. THE ASSISTANT COMMISSIONER III, SPECIAL CIRCLE I, COMMERCIAL TAXES, ERNAKULAM 682 013. 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM 682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM,KOCHI-30. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 20691/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER DATED 09/03/2011 FOR THE YEAR 2004-05 PASSED BY THE 1ST RESPONDENT. P2: COPY OF THEAPPEAL DATED 19/05/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3: COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 19/05/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P4: COPY OF THE APPLICATION FOR CONDONATION OF DELAY DATED 19/05/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P5: COPY OF THE RR NOTICE DATED 14/07/2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 20691 of 2011 ================== Dated this the 29th day of August, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition and Ext.P4 petition to condone delay. 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.P3 and P4 applications together. If the appellate authority is inclined to condone delay in filing the appeal, he shall pass orders on the stay petition also simultaneously. This shall be done 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/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge