IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22307 of 2011(K) -------------------------- PETITIONER(S): --------------- KUNJALAN HAJI, M/S.MYTHRI METALS, UMMATHOOR HOUSE, PADAPPARAMBU, PUZHAKKATTERY, PERINTHALMANNA, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, PALAKKAD - 678 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. DEPUTY TAHSILDAR (RR), TALUK OFFICE, PERINTHALMANNA - 676306. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 22307/11 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE PENALTY ORDER DTD.3.10.10. P2. COPY OF THE APPEAL DTD.13.1.11. P3. COPY OF THE APPEAL DTD.13.1.11. P4. COPY OF THE APPEAL DTD.13.1.11. P5. COPY OF THE DELAY PETITION DTD.13.1.11. P6. COPY OF THE DELAY PETITION DTD.13.1.11. P7. COPY OF THE DELAY PETITION DTD.13.1.11. P8. COPY OF THE STAY PETITION DTD.13.1.11. P9. -DO- P10. -DO- P11. COPY OF THE DEMAND NOTICE DTD.18.7.11 BY R3. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 22307 of 2011 ================== Dated this the 17th day of August, 2011 J U D G M E N T By Ext.P1 order, the assessing authority under the Kerala Value Added Tax Act, imposed on the petitioner penalties for three years, against which, the petitioner filed three separate appeals, viz., Exts.P2, P3 and P4, along with Exts.P5, P6 and P7 petitions to condone delay in filing the appeals and Exts.P8, P9 and P10 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim applications, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay applications are still undisposed of. 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 2nd respondent-appellate authority shall consider Exts.P5, P6 and P7 petitions to condone delay in filing the appeals and Exts.P8, P9 and P10 petitions for stay together. If the appellate authority is inclined to condone delay in filing the appeals, he shall pass orders on the stay petitions also simultaneously. This shall be done, as expeditiously as possible, at any rate, within one month from the date w.p.c.22307/11 2 of receipt of a certified copy of this judgment. Till orders are thus passed, further coercive proceedings initiated including revenue recovery proceedings shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge