IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 21134 of 2011(N) ----------------------------------------- PETITIONER(S): ------------------------ C.M. MUSTHAFFA, PROPRIETOR, SHINE TRADERS, NATTIKA. P.O, THRISSUR. BY ADV. SRI.V.V.ASOKAN, SRI.R.JAIKRISHNA. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, CHAVAKKAD, THRISSUR-680 506. 2. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, THRISSUR-680 506. 3. VAT APPELLATE TRIBUNAL, PALAKKAD, REPRESENTED BY ITS ASSISTANT SECRETARY, PIN-678 014. 4. DEPUTY TAHSILDAR (RR), TALUK OFFICE, CHAVAKKAD-680 506. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 21134 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT (AY 2005-2006). EXT.P1(a): COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT (AY 2006-2007). EXT.P1(b): COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT (AY 2007-2008). EXT.P1(c): COPY OF THE ASSESSMENT ORDER FOR THE AY 2007-2008. EXT.P2: COPY OF THE APPELLATE ORDER FOR THE AY 2005-2006. EXT.P2(a): COPY OF THE APPELLATE ORDER FOR THE AY 2006-2007. EXT.P2(b): COPY OF THE APPELLATE ORDER FOR THE AY 2007-2008. EXT.P3: COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT (AY 2005- 2006). EXT.P3(a): COPY OF THE STAY APPLICATION FILED BEFORE THE 3RD RESPONDENT (AY 2005-2006). EXT.P4: COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT (AY 2006- 2007). EXT.P4(a): COPY OF THE STAY APPLICATION FILED BEFORE THE 3RD RESPONDENT (AY 2006-2007). EXT.P5: COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT (AY 2007- 2008). EXT.P5(a): COPY OF THE STAY APPLICATION FILED BEFORE THE 3RD RESPONDENT (AY 2007-2008). EXT.P6: COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 3RD RESPONDENT (AY 2005-2006). EXT.P6(a): COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 3RD RESPONDENT (AY 2006-2007). EXT.P6(b): COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 3RD RESPONDENT (AY 2007-2008). (P.T.O.) WP(C).No. 21134 of 2011(N) EXT.P7: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT (AY 2007- 2008). EXT.P7(a): COPY OF THE STAY APPLICATION FILE;D BEFORE THE 2ND RESPONDENT (AY 2007-2008). EXT.P8: COPY OF THE DEMAND NOTICE UNDER SECTION 7 ISSUED BY THE 4TH RESPONDENT. EXT.P8(a): COPY OF THE DEMAND NOTICE UNDER SECTION 34 ISSUED BY THE 4TH RESPONDENT. EXT.P9: COPY OF THE DEMAND NOTICE UNDER SECTION 7 ISSUED BY THE 4TH RESPONDENT. EXT.P9(a): COPY OF THE DEMAND NOTICE UNDER SECTION 34 ISSUED BY THE 4TH RESPONDENT. EXT.P10: COPY OF THE DEMAND NOTICE UNDER SECTION 7 ISSUED BY THE 4TH RESPONDENT. EXT.P10(a): COPY OF THE DEMAND NOTICE UNDER SECTION 34 ISSUED BY THE 4TH RESPONDENT. EXT.P11: COPY OF THE DEMAND NOTICE UNDER SECTION 7 ISSUED BY THE 4TH RESPONDENT. EXT.P11(a): COPY OF THE DEMAND NOTICE UNDER SECTION 34 ISSUED BY THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 21134 of 2011 ================== Dated this the 3rd day of August, 2011 J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act. The petitioner's grievance in this writ petition is that while Exts.P3, P4 and P5 second appeals are pending before the 3rd respondent- Appellate Tribunal, revenue recovery proceedings have been initiated for recovery of the disputed tax although the petitioner has filed Exts.P3(a), P4(a) and P5(a) stay petitions, which are yet to be considered by the Tribunal. The petitioner has another grievance that while Ext.P7 appeal is pending before the 2nd respondent along with Ext.P7(a) stay application, revenue recovery proceedings have been initiated for recovery of the disputed tax. The petitioner seeks disposal of the stay applications by the appellate authorities and stay of recovery, pending disposal of the stay petitions. 2. The learned Government Pleader points out that the appeal before the 2nd respondent is belated and the petitioner has not filed any delay petition to condone delay. 3. Having heard both sides, I dispose of this writ petition with the following directions: The 3rd respondent Tribunal shall dispose of Exts.P6, P6(a) and P6(b) delay petitions and Exts.P3(a), 4(a) and 5(a) stay petitions, as w.p.c.21134/11 2 expeditiously as possible, at any rate, within six weeks from the date of receipt of a certified copy of this judgment. Since there is delay in filing the appeal before the 2nd respondent and the petitioner has not produced the application for condonation of delay, it would be open to the petitioner to file another writ petition producing the petition to condone delay in filing the appeal also seeking appropriate reliefs. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge