IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 21ST NOVEMBER 2011 / 30TH KARTHIKA 1933 WP(C).No. 30899 of 2011(J) -------------------------------------- PETITIONER: ------------------- ZACHARIA ABRAHAM,PROPRIETOR, HOME GALLERY, NEDUMKANDOM, IDUKKI (DIST). BY ADVS. SRI.VIJAYAN. K.U, SRI.K.N.SREEKUMARAN. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, NEDUMKANDOM,IDUKKI DISTRICT - 685 553. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI, AT KATTAPPANA - 685 506. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM,KOCHI- 682 015. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM - 695 001. R1 TO R4 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.30899/2011-J: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER FOR 2008-09 DATED 7/5/2011 ISSUED TO PETITIONER BY THE IST RESPONDENT UNDER THE KVAT ACT EXHIBIT P2: TRUE COPY OF THE DEMAND NOTICE IN FORM I UNDER THE KRR ACT DATED 7/10/2011 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3: TRUE COPY OF CASH RECEIPT DATED 28/10/2011 FOR PAYMENT OF RS.10,000/- ISSUED BY THE 2ND RESPONDENT EXHIBIT P4: TRUE COPY OF THE APPEAL MEMORANDUM DATED 16/11/2011 FILED BY PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P4(A):TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY WITH MEDICAL CERTIFICATE FILED IN EXT.P4 APPEAL. EXHIBIT P4(B):TRUE COPY OF THE APPLICATION FOR EARLY HEARING FILED IN EXT.P4 APPEAL. EXHIBIT P4(C):TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P4 APPEAL. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30899 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of November, 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 W.P.(C)No.30899 of 2011 -2- shall pass appropriate orders on the stay petition as well. This shall be done within a period of one month from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/