IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31468 of 2011(G) -------------------------------------- PETITIONER: ------------------- SUNITHA K.R, PROPRIETORIX, SUNITHA FOOTWARE, THRIVARNA ROAD, ELAMAKKARA,KOCHI-26. BY ADVS. SRI.V.V.ASOKAN, SRI.R.JAIKRISHNA. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, KVAT CIRCLE II KALAMASSERY AT PALARIVATTOM-682 015. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 031. 3. INSPECTING ASSISTANT COMMISSIONER, (RECOVERY)COMMERCIAL TAXES, KOCHI-30. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.31468/2011-G: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1:- TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 25 FOR THE AY 2009-10 KVAT DTD. 29/07/2011. EXT.P2: TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 28/10/2011. EXT.P3:- TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2009-10 DTD. 18/11/2011. EXT.P3(A):- TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR AY 2009-10 DTD. 18/11/2011. EXT.P3(B):- TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT FOR AY 2009-10 DTD. 18/11/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31468 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of November, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal along with Ext.P3 (a) stay petition and Ext.P3 (b) petition to condone delay. The petitioner is aggrieved by coercive recovery proceedings while the appeal is pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petition is pending. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 2nd respondent shall consider Ext.P3 (b) petition to condone delay along with Ext.P3 (a) stay petition as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If the 2nd respondent is inclined to condone the delay in filing the appeal, he shall pass orders on the stay petition also simultaneously. Till orders are passed on stay application, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/