IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 26TH AUGUST 2011 / 4TH BHADRA 1933 WP(C).No. 23368 of 2011(U) -------------------------- PETITIONER(S): --------------- T.M.ABDUL RAHIMAN, TIMBER & BAMBOO MERCHANT, THADUKKASSERY, KERALASSERY, PALAKKAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, COMMERCIAL TAXES, PALAKKAD-678 001. 2. THE APPELLATE ASSISTANT COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD – 678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD – 678 01. BY GOVT.PLEADER SHRI C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C)No.23368/11 PETITIONER'S EXTS: EXT.P1: COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2005-06. EXT.P2: COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2007-08 DT.18.12.10 (CST) EXT.P3: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DT.24.8.11. EXT.P4: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DT.24.8.11(CST) EXT.P5: COPY OF DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DT.24.8.11(CST) EXT.P6: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DT.24.8.11(KVAT). EXT.P7: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DT.24.8.11(CST). EXT.P8: COPY OF DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2005-06 DT.22.12.10 (KVAT). EXT.P9: COPY OF DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2008-08 DT.21.3.11 (CST). TRUE COPY P.A.TO JUDGE T.R. RAMACHANDRAN NAIR, J. ----------------------------------- W.P.(C). No.23368 OF 2011-U --------------------------------- DATED THIS THE 26th DAY OF AUGUST, 2011 J U D G M E N T The petitioner seeks for a direction to dispose of the stay petitions filed along with the appeals. The assessment orders are produced as Exhibits P1 and P2. True copies of the appeals, delay petition and stay petitions have been produced as Exhibits P3 to P7. Exhibits P8 and P9 are the demand notices issued. 2. There will be a direction to the 2nd respondent to consider and pass orders on the stay petitions along with the delay petitions within one month from the date of receipt of a copy of this judgment. Till then the recovery proceedings will stand stayed. The Writ Petition is disposed of as above. Sd/-(T.R. RAMACHANDRAN NAIR, JUDGE) dsn