IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 12TH OCTOBER 2011 / 20TH ASWINA 1933 WP(C).No. 26859 of 2011(F) ----------------------------------------- PETITIONER(S): ------------------------ M/S. SMARTINFOCOMM VENTURES (P) LTD., K.K.RAOD, KALOOR, KOCHI - 17, REPRESENTED BY ITS MANAGING DIRECTOR, MR. R.M.USMAN. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE I, ERNAKULAM - 682 011. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM- 682 011. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI - 30. R1 TO R3 BY SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.26859/2011 F APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDERUNDER THE KVAT ACT DTD. 30/04/2011 PASSEDBY THE 1ST RESPONDENT. P2: COPY OF THE ASSESSMENT ORDER UNDER THE CST ACT DTD. 30/04/2011 PASSED BY THE 1ST RESPONDENT. P3: COPY OF THE APPEAL DTD. 01/09/2011 FILED BY THE PETITIONER AGAINST THE EXT.P1 ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT. P4: COPY OF THE APPEAL DTD. 01/09/2011 FILED BY THE PETITIONER AGAINST THE EXT.P2 ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT. P5: COPY OF THE STAY PETITION DTD. 01/09/2011 FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 2ND RESPONDENT. P6: COPY OF THE STAY PETITION DTD. 01/09/2011 FILED BY THE PETITIONER ALONG WITH EXT.P4 APPEAL BEFORE THE 2ND RESPONDENT. P7: COPY OF THE DELAY PETITION DTD. 01/09/2011 FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 2ND RESPONDENT. P8: COPY OF THE DELAY PETITION DTD. 01/09/2011 FILED BY THE PETITIONER ALONG WITH EXT.P4 APPEAL BEFORE THE 2ND RESPONDENT. P9: COPY OF THE RR NOTICE DTD.22/09/2011 ISSUED TO THE PETITIONER TO RECOVER THE DEMAND IN EXT.P1 ASSESSMENT ORDER BY THE 3RD RESPONDENT. P10: COPY OF THE RR NOTICE DTD. 22/09/2011 ISSUED TO THE PETITIONER TO RECOVER THE DEMAND IN EXT.P2 ASSESSMENT ORDER BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26859 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of October, 2011. J U D G M E N T Against Exts. P1 and P2 assessment orders, the petitioner has filed Exts. P3 and P4 appeals along with Exts. P7 and P8 petitions to condone the delay and Exts. P5 and P6 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 petition. The learned Government Pleader points out that since there is delay in filing the appeals, the appellate authority cannot consider the stay petitions without first considering the petitions to condone the delay. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the petitions to condone the delay as well as the stay petitions together within one month. If the 2nd respondent is inclined to condone the delay in filing the appeals, the 2nd respondent shall consider and pass orders on the stay petitions as well. Till disposal of the stay petitions, the coercive recovery proceedings shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/