IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD DECEMBER 2011 / 2ND POUSHA 1933 WP(C).No. 34914 of 2011(L) ------------------------------------- PETITIONER(S): ----------------------- E.SAIDALAVI, PROP: RAFEEQUE AGENCIES, KOTTAKKAL, MALAPPURAM DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICE, MANJERI AT KOTTAKKAL - 676 503. 2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI - 676 121. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VPV WPCNO.34914/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 23.08.2011. EXT.P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.11.2011. EXT.P3: COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.11.2011. EXT.P4: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.11.2011. EXT.P5: COPY OF THE DEMAND NOTICE U/S. 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 08-09 DATED 06.12.2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE VPV S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.34914 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 petition to condone delay and Ext.P4 stay petition. 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 petition to condone delay along with Ext.P4 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/