IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 19700 of 2011(J) --------------------------------- PETITIONER(S): ------------------- M/S.KALARICKAL HARDWARES,29/1388, PREETHI BUILDING,VYTTILA,KOCHI-19,REPRESENTED BY ITS PARTNER SAJEEV.K.P. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER,DEPARTMENT OF COMMERCIAL TAXES,CIRCLE-II,THRIPUNITHURA PIN-682019. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,THEVARA,ERNAKULAM-682015. 3. THE INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-682015. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.19700/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER NO.32071180612/10-11(4/10) DATED 14/02/2011 FOR THE YEAR 10-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P1A: COPY OF THE ASSESSMENT ORDER NO.32071180612/10-11(5/10) DATED 14/02/2011 FOR THE YEAR 10-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P1B: COPY OF THE ASSESSMENT ORDER NO.32071180612/10-11(6/10) DATED 14/02/2011 FOR THE YEAR 10-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P1C: COPY OF THE ASSESSMENT ORDER NO.32071180612/10-11(7/10) DATED 14/02/2011 FOR THE YEAR 10-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P1D: COPY OF THE ASSESSMENT ORDER NO.32071180612/10-11(8/10) DATED 14/02/2011 FOR THE YEAR 10-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P2: COPY OF THE FIRST APPEAL DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF APRIL. P2A: COPY OF THE FIRST APPEAL DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF MAY. P2B: COPY OF THE FIRST APPEAL DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF JUNE. P2C: COPY OF THE FIRST APPEAL DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF JULY. P2D: COPY OF THE FIRST APPEAL DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF AUGUST. P3: COPY OF THE STAY PETITION DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF APRIL. svs ..............2/-.... ...2... WPC.NO.19700/2011 P3A: COPY OF THE STAY PETITION DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF MAY P3B: COPY OF THE STAY PETITION DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF JUNE. P3C: COPY OF THE STAY PETITION DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF JULY. P3D: COPY OF THE STAY PETITION DATED 15/07/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OF AUGUST. P4: COPY OF THE DELAY CONDONATION PETITION DATED 15/07/2011 FOR THE MONTH OF APRIL. P4A: COPY OF THE DELAY CONDONATION PETITION DATED 15/07/2011 FOR THE MONTH OF MAY. P4B: COPY OF THE DELAY CONDONATION PETITION DATED 15/07/2011 FOR THE MONTH OF JUNE. P4C: COPY OF THE DELAY CONDONATION PETITION DATED 15/07/2011 FOR THE MONTH OF JULY. P4D: COPY OF THE DELAY CONDONATION PETITION DATED 15/07/2011 FOR THE MONTH OF AUGUST. P5: COPY OF THE REVENUE RECOVERY NOTICE NO.A5-957/11, ISSUED BY THE 3RD RESPONDENT FOR THE MONTH OF APRIL. P5A: COPY OF THE REVENUE RECOVERY NOTICE NO.A5-957/11, ISSUED BY THE 3RD RESPONDENT FOR THE MONTH OF MAY. P5B: COPY OF THE REVENUE RECOVERY NOTICE NO.A5-957/11, ISSUED BY THE 3RD RESPONDENT FOR THE MONTH OF JUNE. P5C: COPY OF THE REVENUE RECOVERY NOTICE NO.A5-957/11, ISSUED BY THE 3RD RESPONDENT FOR THE MONTH OF JULY. P4D: COPY OF THE REVENUE RECOVERY NOTICE NO.A5-957/11, ISSUED BY THE 3RD RESPONDENT FOR THE MONTH OF AUGUST. RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19700 OF 2011 ---------------------------------------------- Dated this the 20th day of July, 2011 JUDGMENT Against Ext.P1 series of assessment orders, the petitioner has filed Ext.P2 series of appeals along with Ext.P3 series of stay petitions and Ext.P4 series of petitions to condone delay. The petitioner is aggrieved by coercive recovery proceedings while the appeals are pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petitions are 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.P4 series of petitions to condone delay along with Ext.P3 series of stay petitions 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 appeals, he shall pass orders on the stay petitions also simultaneously. Till orders are passed on stay applications, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd