IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 1ST SEPTEMBER 2011 / 10TH BHADRA 1933 WP(C).No. 23701 of 2011(K) --------------------------------------- PETITIONER: ------------------- VISHRAAM BUILDERS,MOOKAMBIKA APARTMENT, POONKUNNAM,THRISSUR- 680 002,REP.BY ITS MANAGING PARTNER C.SREERANJ. BY ADV. SRI.V.V.ASOKAN. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, (WORKS CONTRACT & LUXURY TAX) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR -680 004. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM- 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,TRICHUR- 680 004. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.23701/2011-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE NOTICE ISSUED BY THE R.1. UNDER SECTION 24 OF THE K V A T ACT DTD. 15/12/2006. EXT.P.2: COPY OF THE PENALTY ORDER PASSED BY THE R.1. (AY-2006-2007) DTD. 21/03/2011. EXT.P.3: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE R.2. DTD. 11/07/2011. EXT.P.3.A: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 11/07/2011. EXT.P.3.B: COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 11/07/2011. EXT.P.4: COPY OF THE DEMAND NOTICE ISSUED BY THE R.3. DTD 19/08/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 23701 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 1st day of September, 2011. J U D G M E N T Against Ext. P2 penalty order, the petitioner has filed Ext. P3 appeal along with Exts. P3(a) petition for stay of recovery proceedings and Ext. P3(b) petition to condone the delay in filing the appeal. 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. The learned Government Pleader points out that since there is delay in filing the appeal, the appellate authority cannot consider the stay petition without first considering the petition to condone the delay. 2. After hearing both sides, I dispose of this writ petition with the following directions: The 2nd respondent shall consider the petition to condone the delay as well as the stay petition together within one month. If the 2nd respondent is inclined to condone the delay in filing the appeal, the 2nd respondent shall consider and pass orders on the stay petition as well. Till disposal of the stay petition, the coercive recovery proceedings shall shall be kept in abeyance. Sd/- S. Siri Jagan, Judge. Tds/