IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 24TH OCTOBER 2011 / 2ND KARTHIKA 1933 WP(C).No. 28235 of 2011(D) -------------------------------------- PETITIONER: ------------------- M/S JAGS IMPEX, REPRESENTED BY MANAGING PARTNER K.T. GEORGE, BYE PASS ROAD, PONNURUNNI, VYTTILA P.O, COCHIN-19. BY ADVS. SRI.C.A.CHACKO, SMT.C.M.CHARISMA. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, PIN- 682 011. 3. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, KALAMASSERY, PALARIVATTOM, PIN -683 104. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.28235/2011-D: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: THE TRUE COPY OF ASSESSMENT ORDER DTD. 30/4/11 FOR ASSESSMENT YEAR 2009-10 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P2: TRUE COPY OF APPEAL FILED BEFORE 2ND RESPONDENT. EXT.P3: TRUE COPY OF DELAY PETITION FILED BEFORE 2ND RESPONDENT. EXT.P4: TRUE COPY OF STAY PETITION FILED BEFORE 2ND RESPONDENT. EXT.P5: TRUE COPY OF DEMAND NOTICE DATED. 07.07.2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 28235 of 2011 ================== Dated this the 24th day of October, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal along with Ext.P3 petition to condone delay and Ext.P4 stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim application, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay application is 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 2nd respondent-appellate authority shall consider Exts.P3 and P4 applications together. If the appellate authority is inclined to condone delay in filing the appeal, he shall pass orders on the stay petition 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 - : 2 :-