IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 18060 of 2011(F) --------------------------------------- PETITIONER(S): ------------------------ DEEPAK.E.D., PROPRIETOR, COLOUR HOUSE, TRIPRAYAR, P.O.NATTIKA, THRISSUR. BY ADV. SRI.V.V.ASOKAN SRI.C.V.SUBHASH SRI.R.JAIKRISHNA RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, CHAVAKKAD. 680 506. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IRINJALAKUDA. 680 121. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.18060/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE PENALTY ORDER FOR THE AY 2010-11 (KVAT) DTD. 2.4.2011. P2:- COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2010-11 DTD. 28.5.2011. P2(a):- COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2010-11 DTD. 28.5.2011. P3:- COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.18060 OF 2011 ---------------------------------------------- Dated this the 13th day of July, 2011 JUDGMENT Against Ext.P1 penalty order, the petitioner has filed Ext.P2 appeal along with a petition to condone delay and Ext.P2(a) stay application. The petitioner submits that, in the meanwhile, before the appellate authority could consider the petition to condone delay and the stay petition, recovery proceedings have been initiated by the assessing authority for recovery of the disputed penalty. The petitioner seeks stay of recovery proceedings pending consideration of the stay petition. 2. The learned Government Pleader submits that stay petition can be considered only after the petition to condone delay is allowed. 3. Having heard both sides, I dispose of this writ petition with the following directions: The 2nd respondent appellate authority shall consider the petition to condone delay in filing the appeal as well as the stay petition together. If the 2nd respondent is inclined to allow the W.P.(C)No.18060/11 2 petition to condone delay, he shall pass orders on the stay petition also simultaneously. This shall be done within a period of one month. Till then, coercive recovery proceedings for recovery of the disputed penalty shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.18060/11 3