IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 19770 of 2011(U) --------------------------------------- PETITIONER(S): ------------------------ M/S.G.V.M. ASSOCIATES, 3/637, SREEKRISHNASRAYAM TOWERS, KAZCHAPARAMBU, PALAKKAD, REPRESENTED BY ITS PARTNER, R. MANIKANDAN. BY ADV. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, PALAKKAD-678 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 19770 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 04/02/2011. EXT.P2: COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 05/05/2011. EXT.P3: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/05/2011 (ASSMT.). EXT.P4: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 17/06/2011 (PENALTY). EXT.P5: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/05/2011 (ASSMT.) EXT.P6: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 17/06/2011 (PENALTY). EXT.P7: COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/05/2011. (ASSMT.). EXT.P8: COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 04/07/2011. EXT.P9: COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 04/07/2011. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19770 OF 2011 ---------------------------------------------- Dated this the 20th day of July, 2011 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P7 application to condone delay and Ext.P5 petition for stay. Against Ext.P2 penalty order, the petitioner has filed Ext.P4 appeal along with Ext.P6 stay petition. The petitioner's grievance in this writ petition is that the 1st respondent has initiated proceedings for coercive recovery, while the appeals are pending. 2. Having heard the learned Government Pleader also, I dispose of this writ petition with the following directions: The 2nd respondent shall consider Ext.P7 petition to condone delay along with Ext.P5 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If the 2nd respondent is inclined to condone the delay, he shall pass orders on the stay petition also simultaneously. Similarly, the 2nd respondent shall consider and W.P.(C)No.19770/11 2 pass orders on Ext.P6 stay petition within the above said period. Till orders are passed on the stay petitions, coercive recovery proceedings shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.19770/11 3