IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 9TH NOVEMBER 2011 / 18TH KARTHIKA 1933 WP(C).No. 29837 of 2011(D) ---------------------------------------- PETITIONER(S): ------------------------- V.H.NAZAR, PROPRIETOR,TOURISTER, VADUTHALA JETTY,AROOKUTTY, ALAPPUZHA DISTRICT BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, KUTHIATHODE.PIN- 688 533 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,KOLLAM .PIN-690 001 3. THE DEPUTY TAHSILDAR(RR), TALUK OFFICER,CHERTHALA .PIN-688 524 R1 TO R3 BY GOVERNMENT PLEADER SRI.MANOJ P. KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.29837/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.10.2010 FOR AUGUST 2009 TO MARCH 2010. EXT.P2 TRUE COPY OF THE APPEAL DATED 28.02.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 TRUE COP[Y OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 28.02.2011 EXT.P4 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY DATED 28.02.2011 EXT.P5 TRUE COPY OF THE RR NOTICE DATED 14.10.2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 7 OF RR ACT EXT.P6 TRUE COPY OF THE RR NOTICE DATED 14.10.2011 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 34 OF THE RR ACT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 29837 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 9th day of November, 2011. J U D G M E N T Against Ext. P1 assessment order, the petitioner has filed Ext. P2 appeal along with Ext.P4 application for condonation of delay as also Ext. P3 petition for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. 2. I have heard the learned Government Pleader also. The learned Government Pleader submits that there is delay in filing the appeal. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider both the delay petition as also the stay petition together. If the 2nd respondent is inclined to condone the delay, he shall pass orders on the stay petition within one month. Till the disposal of the stay petition, the coercive recovery proceedings shall be kept in abeyance. S. Siri Jagan, Judge. Tds/