IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 26TH JULY 2011 / 4TH SRAVANA 1933 WP(C).No. 20218 of 2011(B) ---------------------------------------- PETITIONER(S): ------------------------ SMT.ANNAPOORNI,PROPRIETRIX, M/S.DHARANI FERTILIZERS,VALLANGALLUR, IRINJALAKUDA,THRISSUR DISTRICT-680121. BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER,COMMERCIAL TAXES,IRINJALAKUDA-680 121. 2. THE ASST.COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,WEST FORT, THRISSUR-680 121. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,IRINJALAKUDA-680 121. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.20218/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER NO.32080917835/08-09 DATED 27/04/2011 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 2008-2009. P2 COPY OF THE FIRST APPEAL DATED 22/07/2011 FILED BY THE PETITIONER. P3 COPY OF THE DELAY CONDONATION PETITION DATED 22/07/2011 FOR THE YEAR 08-09 P4 COPY OF THE STAY PETITION DATED 22/07/2011 FOR THE YEAR 08-09 P5 COPY OF THE REVENUE RECOVERY NOTICE NO.A2-2882/11 DATED 08/07/2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 08-09 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.20218 OF 2011 ---------------------------------------------- Dated this the 26th day of July, 2011 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has filed Ext.P2 appeal along with Ext.P3 petition to condone delay and Ext.P4 stay petition. The petitioner's grievance in this writ petition is that even before the appellate authority could consider the interim applications, the assessing authority has initiated coercive proceedings for recovery of the disputed tax. The petitioner, therefore, seeks stay of further proceedings during the pendency of the appeal. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 2nd respondent appellate authority shall consider Ext.P3 application for condonation of delay in filing the appeal and Ext.P4 stay petition together. If the appellate authority is inclined to condone delay in filing the appeal, he shall pass orders on the stay petition also simultaneously. This shall be done W.P.(C)No.20218/11 2 within a period of one month from the date of receipt of a copy of this judgment. Until orders are passed on the stay petition, coercive proceedings for recovery of the tax disputed in the appeal shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.20218/11 3