IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 27TH SEPTEMBER 2011 / 5TH ASWINA 1933 WP(C).No. 25624 of 2011(C) -------------------------- PETITIONER(S): --------------- RED ARROWS, 49/848-B, GEORGE ESTATE COMPLEX, SUBHASH NAGAR, EDAPPALLY, COCHIN - 682024. (REPRESENTED BY THE MANAGING PARTNER M.NARAYANAN) BY ADV. SRI.K.U.VIJAYAN. SRI.K.N.SREEKUMARAN. RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, SECOND CIRCLE, KALAMASSERY AT PALARIVATTOM-682024. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD-682030. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SU WPC.NO.25624/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER DATED 16/05/2011 FOR 2005-06. P2: COPY OF THE RECTIFICATION PETITION DATED 13/07/2011 FILED BY PETITIONER BEFORE 1ST RESPONDENT. P3: COPY OF THE DEMAND NOTICE NO.A5-3335/11 DATED 24/08/2011 ISSUED BY 2ND RESPONDENT. P4: COPY OF THE APPEAL AGAINST EXT.P1 ORDER FILED BEFORE THE 2ND RESPONDENT ON 23/09/2011. P4(A): COPY OF THE APPLICATION FOR CONDONATION OF DELAY FILED IN EXT.P4 APPEAL. P4(B): COPY OF THE APPLICATIONF OR EARLY HEARING IN EXT.P4 APPEAL. P4(C): COPY OF THE APPLICATION FOR STAY IN EXT.P4 APPEAL. RESPONDENT'S EXHIBITS: NIL. /TRUE COPY/ P.A. TO JUDGE SU S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 25624 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of September, 2011 J U D G M E N T Against Ext.P1 order of assessment the petitioner has filed Ext.P4 appeal along with Ext.P4 (a) petition to condone delay, Ext.P4 (b) petition for early hearing and Ext.P4 (c) 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 3rd respondent shall take up hearing of Exts.P4 (a) & P4 (c) together. He shall first consider Ext.P4 (a) application to condone the delay. If the 3rd respondent is inclined to allow the application to condone the delay, he shall pass appropriate orders on the stay petition as well. W.P.(C)No. 25624 of 2011 -2- This shall 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.P4 (c) stay application, the recovery of the amount disputed in Ext.P4 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/