IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 10TH NOVEMBER 2011 / 19TH KARTHIKA 1933 WP(C).No. 29960 of 2011(T) ---------------------------------------- PETITIONER(S): ------------------------- M/S.SREEPADAM AGENCIES,ABM BUILDING, TRIKARIPUR,REPRESENTED BY ITS MANAGING PARTNER PRAJEESH APPUKUTTAN. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER,HOSDURG, KANHANGAD.PIN-670 001 2. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,KOZHIKODE.PIN-670 003 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KASARAGOD.PIN-670 001 R1 TO R3 BY GOVERNMENT PLEADER SRI.MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.29960/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 10.06.2011 FOR THE ASSESSMENT YEAR 2008-2009. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2010 FOR THE ASSESSMENT YEAR 2009-2010. EXT.P3 TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT P1 ORDER EXT.P4 TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT P2 ORDER EXT.P5 TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 2008-2009. EXT.P6 TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 2009-10 EXT.P7 TRUE COPY OF THE DELAY CONDONATION PETITION TO CONDONE THE DELAY IN FILLING EXT.P3 APPEAL. EXT.P8 TRUE COPY OF THE DELAY CONDONATION PETITION TO CONDONE THE DELAY IN FILLING EXT.P4 APPEAL. EXT.P9 TRUE COPY OF THE REVENUE RECOVERY NOTICES DATED 27.09.2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2008-09. EXT.P10 TRUE COPIES OF THE REVENUE RECOVERY NOTICES DATED 27.09.2011 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2009-10 RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.29960 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2011 J U D G M E N T Against Exts.P1 & P2 order of assessment the petitioner has filed Exts.P3 & P4 appeals along with Exts.P5 & P6 petitions for stay and Exts.P7 & P8 petitions to condone the delay in filing the appeals. The petitioner's grievance in the writ petition is that before the appellate authority could consider the interim applications, recovery proceedings have been initiated by the assessing authority. 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 shall take up hearing of Exts.P7 & P8 and Exts.P5 & P6 together. He shall first consider Exts.P7 & P8 applications to condone delay. If the 2nd respondent is inclined to allow the applications to condone the delay, he shall pass appropriate orders on the stay petitions as well. This shall be done within a period of three weeks from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// shg/ P.A. TO JUDGE