IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22284 of 2011(I) -------------------------- PETITIONER(S): --------------- M/S.NENMONY AGRO MILLS(P) LTD., 4TH MILE, ALUVA, REPRESENTED BY ITS DIRECTOR, M.K.SAINUDIN MOOPEN. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, ALUVA P.O., ALUVA-683101. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM P.O., ERNAKULAM-682013. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, ALUVA P.O., ALUVA-683101. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 22284/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE ORDER DTD.31.5.2010. P2. COPY OF THE FRESH ASSESSMENT ORDER DTD.31.3.2011. P3. COPY OF THE APPEAL DTD.14.7.11 BEFORE R2. P4. COPY OF THE APPLICATION FOR STAY. P5. COPY OF THE APPLICATION FOR CONDONATION. P6. COPY OF THE NOTICE DTD.27.6.11. P7. COPY OF THE NOTICE DTD.27.6.11. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 22284 of 2011 ================== Dated this the 17th day of August, 2011 J U D G M E N T Against Ext.P2 assessment order, the petitioner filed Ext.P3 appeal along with Ext.P4 stay petition and Ext.P5 petition for condonation of delay. 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.P4 and P5 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