IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27139 of 2011(N) --------------------------------------- PETITIONER(S): ------------------------- R.VINOD, OIL & OIL CAKE MERCHANT, VADAKKUMTHARA ROAD, PALAKKAD, PIN-678 024. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENT(S): ---------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. ASSISTANT COMMISSIONER, (AUDIT & ASSESSMENT), COMMERCIAL TAX, PALAKKAD, PIN-678 001. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, RAVIPURAM, ERNAKULAM, PIN-682 039. 4. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, I CIRCLE, PALAKKAD, PIN-678 001. R1 TO R4 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.27139/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1- PHOTOCOPY OF THE ASSESSMENT ORDER DATED 30.12.2006 FOR THE YEAR 2005-06 OF THE 2ND RESPONDENT. EXT.P2- PHOTOCOPY OF THE APPEAL DATED 3.6.2009 NUMBERED AS KVATA 1441 OF 2009. EXH. P3- PHOTOCOPY OF THE INTERLOCUTORY APPLICATION FOR DELAY CONDONATION FILED ALONG WITH P2. EXT.P4- PHOTOCOPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED ALONG WITH P2. EXT.P5- PHOTOCOPY OF THE INTERLOCUTORY APPLICATION FOR EARLY POSTING FILED ALONG WITH P2. EXT.P6- PHOTOCOPY OF ARREAR NOTICE IN FORM 12A DATED 12.10.2011 OF THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 27139 of 2011 ================== Dated this the 14th day of October, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner 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 before the appellate authority could consider the interim application, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay application is 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 3rd respondent-appellate authority shall consider Exts.P3 and P4 applications 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, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-