M.J. Paul, Maria Agencies, Market Road, Edappally, Ernakulam vs The Commercial Tax Officer, Ist Circle, Department of Commercial Taxes, Kalamassery, Cochin, Pin-682034, The Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, Cochin, Pin-682015 and The Deputy Tahsildar (Revenue Recovery), Taluk Office, Kanayannur, Ernakulam, Pin-682011

P.R. Ramachandra Menon, J.

APPENDIX

PETITIONER''S EXHIBITS:

EXT.P1:-

True copy of the assessment order passed by the Istresondent, Dtd 12/8/2009

EXT.P2:-

True copy of the penalty order passed by the Ist respondent under s/67(1)of the act, Dtd 15/10/2009

EXT.P3:-

True copy of the apellate order passed by the Ist appellate authority, Dtd 03/02/2011

EXT.P4:-

True copy of the apellate order passed by the Ist appellate authority, Dtd 3/02/2011

EXT.P5:-

True copy of the appela filed by the petitioner before the 2nd respondent, Dtd 4/7/2012 against ext p1

EXT.P6:-

True copy of the appeal filed by the petitioner, before the 2nd respondent, Dtd 4/7/2012 against ext p2

EXT.P7:-

True copy of the interlocutory application to condone the delay, filed before the 2nd respondent, Dtd 4/7/2012 along with ext.p5 appeal

EXT.P8:-

True copy of the interlocutory application to condone the delay, filed before the 2nd respondent, Dtd 4/7/2012 along with ext p6 appeal

EXT.P9:-

True copy of the interlocutory application for stay filed before the 2nd respondent Dtd 4/7/2012 with ext p5, 28-30

EXT.P10:-

True copy of the interlocutory application for stay filed before the 2nd respondent Dtd 4/7/2012 with ext p6

EXT.P11:_

True copy of the demand notice issued under rr act by the 3rd respondent, Dtd 23/5/2012 for areears as per ext p1

EXT.P12:-

True copy of the demand notice issued under rr act by the 3rd respondent, Dtd 23/5/2012 for arrears as per ext.p2

RESPONDENTS'' EXHIBITS:

NIL

Being aggrieved of Exts.P1 assessment and P2 penalty orders in respect of the assessment years 2008-09, though the petitioner preferred appeals, they were dismissed as per Ext.P3 and P4 orders dated 03.02.2011. Challenging Exts.P1 to P4 orders, second appeals (Exts.P5 and P6) along with petitions for condoning the delay (Exts.P7 and P8) and stay (Exts.P9 and P10) have been filed before the 2nd respondent/Appellate Tribunal. The petitioner is aggrieved of the coercive steps, as borne by Exts.P11 and P12, being pursued without any regard to the pendency of the above proceedings. Heard the learned Government Pleader as well.

Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P7 and P8 petitions for condoning the delay, in accordance with law, as expeditiously as possible, at any rate, within a period of ''six weeks'' from the date of receipt of a copy of the judgment. It is made clear that all further coercive proceedings shall be kept in abeyance on condition that the petitioner deposits 40% of the disputed liability within two weeks; which will be subject to the orders to be passed by the second respondent in the appeal in the due course. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent for further steps.

The Writ Petition is disposed of.