IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 25TH JULY 2011 / 3RD SRAVANA 1933 WP(C).No. 18431 of 2011(D) --------------------------------------- PETITIONER: ------------------- M/S.WAYANAD METALS, NEAR OLD BUS STAND, KALPETTA, WAYANAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, ABDURAHIMAN,S/O.KUNHIMOHAMMED HAJI, AGED 61 YEARS, KALLAN HOUSE,P.O.IRINGALOOR, VENGARA, MALAPPURAM DISTRICT. BY ADV. SRI.SUNNY MATHEW. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, VAT CIRCLE, KALPETTA, WAYANAD DISTRICT – 673 121. 2. THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE – 673 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, WAYANAD, KALPETTA – 673 121. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18431/2011-D: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE PROCEEDINGS DTD. 25/02/2011 OF THE R.1. EXT.P.2: COPY OF THE DEMAND NOTICE DTD. 26/02/2011 ISSUED BY THE R.1. TO THE PETITIONER. EXT.P.3: COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE R.2. EXT.P.4: COPY OF THE STAY PETITION FILED ALONG WITH EXT. P.3. EXT.P.5: COPY OF THE NOTICE DTD. 17/06/2011 ISSUED U/S 9 OF THE KERALA REVENUE RECOVERY ACT BY THE R.3. EXT.P.6: COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE R.2. TO CONDONE THE DELAY IN FILING EXHIBIT P.3. APPEAL. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 18431 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of July, 2011 J U D G M E N T Against Ext.P1 order and Ext.P2 demand notice, the petitioner has filed Ext.P3 appeal along with Ext.P4 stay petition and Ext.P6 application to condone the delay in filing Ext.P3 appeal. The petitioner's grievance in this writ petition is that, before the appellate authority could consider the matter revenue recovery proceedings have been initiated by the 3rd respondent, which is unjust. 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.P6 application to condone the delay in filing Ext.P3 appeal along with Ext.P4 stay petition. If the 2nd respondent has inclined to condone the delay, orders on the stay petition shall also be passed accordingly. Till orders are W.P.(C)No. 18431 of 2011 -2- passed on Ext.P4 stay petition, further coercive proceedings for recovery of the amounts disputed in Ext.P3 appeal shall be kept in abeyance. The appellate authority shall pass orders on Exts.P4 & P6 within a period of one month from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/