IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 5TH SEPTEMBER 2011 / 14TH BHADRA 1933 WP(C).No. 23987 of 2011(W) ----------------------------------------- PETITIONER(S): ------------------------ P.A. JIHAS, MANAGING PARTNER, M/S.JEWEL HOMES, TRIO CHAMBERS, KANJIKUZHY, MUTTAMBALAM P.O., KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM CIVIL STATION – 686 039. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM CIVIL STATION – 686 039. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, PERUMANOOR P.O., KOCHI – 682 015. 4. SECRETARY TO GOVT., TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM – 695 001. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 23987 of 2011(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 THE TRUE COPY OF THE ASSESSMENT ORDER 32051624207/06-07 DT.31/1/2011. EXT.P2 TRUE COPY OF THE DEMAND NOTICE ISSUED FOR RS.307339/- IN FORM NO.12 DT.22/6/11. EXT.P3 THE TRUE COPY OF THE ASSESSMENT ORDER DT.31/1/11 NO.32051624207/07-08. EXT.P4 THE TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DTD.22/6/11 FOR RS.1851215/-. EXT.P5 THE TRUE COPY OF THE ASSESSMENT ORDER DT.31/1/11 NO.32051624207/07-08 FOR RS.3312606/-. EXT.P6 THE TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DTD.22/6/11 FOR RS.2516935/-. EXT.P7 THE TRUE COPY OF THE ASSESSMENT ORDER NO. 32051624207/08-09/31/1/11 FOR RS.167174/-(TAX), AND RS.35107/- (INTEREST). EXT.P8 THE TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DTD.22/6/11 FOR RS.167174/-. EXT.P9 THE TRUE COPY OF THE PENALTY ORDER NO. 32051624207/08-09/31/1/11 FOR RS.682270/-. EXT.P10 THE TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DT.22/6/11 ISSUED FOR RS.567444/-. EXT.P11 THE TRUE COPY OF THE APPEAL PETITION IN FORM NO.29 DT.1/9/11 FOR YEAR 2006-07. EXT.P12 THE TRUE COPY OF THE DELAY CONDONATION PETITION DT.1/9/11 FOR YEAR 2006-07. EXT.P13 THE TRUE COPY OF THE URGENT HEARING PETITION DT.1/9/11 FOR YEAR 2006-07. EXT.P14 THE TRUE COPY OF THE STAY PETITION DT.1/9/11 FOR YEAR 2006-07. EXT.P15 THE TRUE COPY OF THE APPEAL US/.55 OF THE ACT BEFORE THE 3RD RESPONDENT FOR YEAR 2007-08. (P.T.O.) WP(C).No. 23987 of 2011(W) EXT.P16 THE TRUE COPY OF THE DELAY CONDONATION PETITION DT.1/9/11 FOR YEAR 2007-08. EXT.P17 THE TRUE COPY OF THE URGENT HEARING PETITION DT.1/9/11 FOR YEAR 2007-08. EXT.P18 THE TRUE COPY OF THE STAY PETITION DT.1/9/11 FOR YEAR 2007-08. EXT.P19 THE TRUE COPY OF THE APPEAL IN FORM NO.29 DT.1/9/11. EXT.P20 THE TRUE COPY OF THE DELAY CONDONATION PETITION. EXT.P21 THE TRUE COPY OF THE URGENT HEARING PETITION . EXT.P22 THE TRUE COPY OF THE STAY PETITION. EXT.P23 THE TRUE COPY OF THE APPEAL IN FORM NO.29 DT.1/9/11 EXT.P24 THE TRUE COPY OF THE DELAY CONDONATION PETITION. EXT.P25 THE TRUE COPY OF THE URGENT HEARING PETITION. EXT.P26 THE TRUE COPY OF THE STAY PETITION. EXT.P27 THE TRUE COPY OF THE APPEAL IN FORM NO.29 DT.1/9/11. EXT.P28 THE TRUE COPY OF THE DELAY CONDONATION PETITION. EXT.P29 THE TRUE COPY OF THE URGENT HEARING PETITION. EXT.P30 THE TRUE COPY OF THE STAY PETITION. EXT.P31 THE TRUE COPY OF THE R.R. NOTICE IN A5-2527/11-12. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 23987 of 2011 ================== Dated this the 5th day of September, 2011 J U D G M E N T Against Exts.P1, P3, P5, P7 and P9 assessment orders, the petitioner has filed Exts.P11, P15, P19, P23 and P27 appeals along with Exts.P13, P16, P20, P24 and P28 petitions to condone delay and Exts.P14, P18, P22, P26 and P30 stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim applications, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay applications are still undisposed of. 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 3rd respondent-appellate authority shall consider Exts.P13, P16, P20, P24 and P28 petitions to condone delay and Exts.P14, P18, P22, P26 and P30 stay petitions together. If the appellate authority is inclined to condone delay in filing the appeals, he shall pass orders on the stay petitions also simultaneously. This shall be done, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are thus passed, further coercive proceedings initiated including revenue recovery proceedings shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge