IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND SEPTEMBER 2011 / 31ST BHADRA 1933 WP(C).No. 25110 of 2011(K) -------------------------------------- PETITIONER(S): ---------------------- A.SALIM, A.S.RUBBER TRADERS, EXCHANGE ROAD, KADAKKAL, KOLLAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTARAKKARA-691306. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691021. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTARAKKARA - 691306. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WPC. NO. 25110/2011(K) APPENDIX PETITIONER(S) EXHIBITS: EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF OCTOBER 2009 DATED 30-7-2010. EXT.P2: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF NOVEMBER 2009 DATED 30-7-2010. EXT.P3: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF DECEMBER 2009 DATED 30-7-2010. EXT.P4: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF MARCH 2010 DATED 30-7-2010. EXT.P5: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF OCTOBER 2009 DATED 28-3-2011. EXT.P6: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF NOVEMBER 2009 DATED 28-3-2011. EXT.P7: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF DECEMBER 2009 DATED 28-3-2011. EXT.P8: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE 2ND RESPONDENT FOR THE MONTH OF MARCH 2010 DATED 28-3-2011. EXT.P9:TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF OCTOBER 2009 DATED 28-03-2011. EXT.P10: TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF NOVEMBER 2009 DATED 28/03/2011. EXT.P11:TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF DECEMBER 2009 DATED 28-03-2011. STU ..........2-....... -2- WPC. NO.25110/2011 K EXT.P12:TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF MARCH 201O DATED 28-03-2011. EXT.P13:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF OCTOBER 2009 DATED 28-03-2011. EXT.P14:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF NOVEMBER 2009 DATED 28-03-2011. EXT.P15:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF DECEMBER 2009 DATED 28-03-2011. EXT.P16:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF MARCH 2010 DATED 28-03-2011. EXT.P17: TRUE COPY OF THE PROHIBITORY ORDER ISSUED TO FEDERAL BANK BY THE 3RD RESPONDENT DATED 6-8-2011. EXT.P18: TRUE COPY OF THE LETTER OF STATE BANK OF TRAVANCORE, ANCHAL BRANCH, INFORMING THE PROHIBITORY ORDER OF THE 3RD RESPONDENT DATED 23-8-2011. EXT.P19: TRUE COPY OF THE LETTER OF STATE BANK OF TRAVANCORE, KADAKKAL BRANCH, INFORMING THE PROHIBITORY ORDER OF THE 3RD RESPONDENT DATED 8-8-2011. RESPONDENTS' EXHIBITS : NIL //TRUE COPY/ P.A. TO JUDGE STU S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.25110 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of September, 2011 J U D G M E N T Against Exts.P1 to P4 assessment orders, the petitioner has filed Exts.P5 to P8 appeals along with Exts.P9 to P12 petitions to condone delay and Exts.P13 to P16 stay petitions. The petitioner is aggrieved by coercive recovery proceedings while the appeals are pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petitions are pending. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 2nd respondent shall consider Exts.P9 to P12 petitions to condone delay along with Exts.P13 to P16 stay petitions 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 in filing the appeals, he shall pass orders on the stay petitions also simultaneously. Till orders are passed on stay applications, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/