ANTONY DOMINIC , J.
The appellant challenges the judgment of the learned Single Judge in W.P.(C)No.21718/2014. The said Writ Petition was filed seeking stay of the recovery proceedings pending consideration of an appeal filed against the order of assessment. The learned Single Judge having declined the prayer, this appeal is filed.
2. We heard the learned counsel for the appellant and the learned Government Pleader appearing for the respondents.
3. Facts of the case are that, an assessment under the Kerala General Sales Tax Act for the assessment year 2005-06 was completed against the appellant. When recovery proceedings were initiated on an earlier occasion, Writ Petition was filed before this Court and by Exhibit P4 judgment, this Court granted instalment facility enabling the appellant to liquidate the liability. Default was committed and when recovery proceedings were again continued, an appeal was filed along with an application for condonation of W.A.No.1498/14 -2-
more than 7 years' delay and a stay. In the Writ Petition, the complaint of the appellant was that, despite the pendency of the appeal, delay petition and the stay petition, recovery proceedings are being continued.
4. There is no averment in the Writ Petition that the delay has been condoned. This, therefore, means that there is no valid appeal filed by the appellant, which is now pending. If that be so, the fact that such an appeal which was filed by the appellant is pending, is not a reason to defer the recovery proceedings. In such circumstances, the learned Single Judge was perfectly justified in declining the relief. We do not see any reason to interfere with the judgment.
The Writ Appeal fails and is accordingly dismissed.
Sd/-
ANTONY DOMINIC, JUDGE dsn Sd/-
ANIL K.NARENDRAN, JUDGE