IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WP(C).No. 29210 of 2011(A) -------------------------------------- PETITIONER: ------------------- A.V.THOMAS, PROPRIETOR, ST.THOMAS CHEMICALS, MUHAMMA P.O., PIN-688 525, ALAPPUZHA P.O. BY ADV. SRI.V.DEVANANDA NARASIMHAM. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER-I, COMMERCIAL TAXES, CHERTHALA - 686 524. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 690 001. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, CHERTHALA - 683 524. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.29210/2011-A: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 22/1/2011 FOR THE YEAR 2005-06 PASSED BY THE IST RESPONDENT. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 22/1/2011 FOR THE YEAR 2006-07 PASSED BY THE IST RESPONDENT. EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 22/1/2011 FOR THE YEAR 2007-08 PASSED BY THE IST RESPONDENT. EXT.P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 22/1/2011 FOR THE YEAR 2008-09 PASSED BY THE IST RESPONDENT. EXT.P5 TRUE COPY OF THE RECOGNITION CERTIFICATE DATED 11/4/2011 ISSUED BY THE KV&VI BOARD FOR THE PERIOD FROM 01/04/2005 TO 31/3/2010. EXT.P6 TRUE COPY OF THE APPEAL AGAINST EXT.P1 ASSESSMENT ORDER FOR 2005-06 DATED 25/10/2011 FILED BEFORE THE IST RESPONDENT. EXT.P7 TRUE COPY OF THE APPEAL AGAINST EXT.P2 ASSESSMENT ORDER FOR 2006-07 DATED 25/10/2011 FILED BEFORE THE IST RESPONDENT. EXT.P8 TRUE COPY OF THE APPEAL AGAINST EXT.P3 ASSESSMENT ORDER FOR 2007-08 DATED 25/10/2011 FILED BEFORE THE IST RESPONDENT. EXT.P9 TRUE COPY OF THE APPEAL AGAINST EXT.P4 ASSESSMENT ORDER FOR 2008-09 DATED 25/10/2011 FILED BEFORE THE IST RESPONDENT. EXT.P10 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY DATED 25/10/2011 FILED BEFORE THE 2ND RESPONDENT. EXT.P11 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY DATED 25/10/2011 FILED BEFORE THE 2ND RESPONDENT. EXT.P12 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY DATED 25/10/2011 FILED BEFORE THE 2ND RESPONDENT. EXT.P13 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY DATED 25/10/2011 FILED BEFORE THE 2ND RESPONDENT. EXT.P14 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 25/10/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. W.P.(C).NO.29210/2011-A: EXT.P15 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 25/10/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P16 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 25/10/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P17 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 25/10/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P18 TRUE COPY OF THE RR NOTICE DATED 23/7/2011 DEMANDING TAX AND INTEREST PRUSUANT TO EXT.P1 ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P19 TRUE COPY OF THE RR NOTICES DATED 23/7/2011 DEMANDING TAX AND INTEREST PURSUANT TO EXT.P2 ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P20 TRUE COPY OF THE RR NOTICES DATED 23/7/2011 DEMANDING TAX AND INTEREST PURSUANT TO EXT.P3 ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.21 TRUE COPY OF THE RR NOTICES DATED 23/7/2011 DEMANDING TAX AND INTEREST PURSUANT TO EXT.P4 ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29210 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of November, 2011 J U D G M E N T Against Exts.P1 to P4 order of assessment the petitioner has filed Exts.P6 to P9 appeals along with Exts.10 to P13 petitions to condone the delay in filing the appeals and Exts.P14 to P17 petitions for stay. The petitioner's grievance in the writ petition is that before the appellate authority could consider the interim applications, recovery proceedings have been initiated by the assessing authority. 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 shall take up hearing of Exts.P10 to P13 and Exts.P14 to P17 together. He shall first consider Exts.P10 to P13 applications to condone the delay. If the 2nd respondent is inclined to allow the application to condone W.P.(C)No. 29210 of 2011 -2- the delay, he shall pass appropriate orders on the stay petition as well. This shall be done within a period of three weeks from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/