IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 18544 of 2011(P) ----------------------- PETITIONER : --------------------- P.G.SANKARANARAYANAN NAIR, AGED 55 YEARS, PROTEX FABRICS (INDIA), NAIVEDYA, KULANADA-689 503, PATHANAMTHITTA DISTRICT. BY ADVS. SRI. K.SHAJ SRI.SAJJU.S SMT.REXY ELIZABETH THOMAS RESPONDENT(S): ------------------------- 1. THE TAHSILDAR (RR), KOZHENCHERRY TALUK, PATHANAMTHITTA - 689 645. 2. THE VILLAGE OFFICER, KULANADA - 691 005. 3. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PATHANAMTHITTA-689641. 4. DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE COMMERCIAL TAXES, KOLLAM - 691 001. R1 TO R4 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 18544 of 2011(P) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF DEMAND NOTICE DATED 22/10/2008 ISSUED BY THE FIRST RESPONDENT AND SERVED TO THE PETITIONER BY THE SECOND RESPONDENT ON 10/06/2011. EXT.P2 : COPY OF DEMAND NOTICE DATED 18/03/2011 ISSUED BY THE FIRST RESPONDENT AND SERVED TO THE PETITIONER BY THE SECOND RESPONDENT ON 10/06/2011. EXT.P3 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE FOURTH RESPONDENT UNDER THE KERALA VALUE ADDED TAX RULES, 2006 FOR THE ASSESSMENT YEAR 2008-2009. EXT.P4 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE FOURTH RESPONDENT UNDER THE KERALA VALUE ADDED TAX RULES, 2006 FOR THE ASSESSMENT YEAR 2007-2008. EXT.P5 : COPY OF STAY PETITION FILED IN EXHIBIT P3 APPEAL BY THE PETITIONER BEFORE THE FOURTH RESPONDENT. EXT.P6 : COPY OF STAY AGAINST EXHIBIT P3 ORDER PREFERRED BY THE PETITIONER BEFORE THE RESPONDENT NO. 4. EXT.P7 : COPY OF PETITION FOR CONDONATION OF DELAY FILED IN EXHIBIT P3 APPEAL BY THE PETITIONER BEFORE THE FOURTH RESPONDENT. EXT.P8 : COPY OF PETITION FOR CONDONATION OF DELAY FILED IN EXHIBIT P4 APPEAL BY THE PETITIONER BEFORE THE FOURTH RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 18544 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of July, 2011 J U D G M E N T Against Exts.P1 & P2 demand notices for sales tax arrears the petitioner has filed Ext.P3 & P4 appeals along with Exts.P5 & P6 stay petitions and Ext.P7 & P8 petitions to condone the delay in filing the appeals. The petitioner is aggrieved by revenue recovery proceedings initiated by the assessing officer during the pendency of the proceedings before the appellate authority. The petitioner seeks stay of recovery proceedings during the pendency of the appeals. The learned Government Pleader opposes the prayers on the ground that without condoning the delay in filing the appeals, stay petitions cannot be considered. Having heard both sides, this writ petition is disposed of with the following directions: The 4th respondent shall consider Exts.P7 & P8 applications to condone delay in filing Exts.P3 & P4 appeals along with Exts.P5 & P6 stay petitions. If the 4th respondent W.P.(C)No. 18544 of 2011 -2- is inclined to allow the applications to condone the delay, the 4th respondent shall pass appropriate orders on the stay petitions as well. 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, coercive recovery proceedings for recovery of the tax disputed in the appeals shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/