IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 37892 of 2010(J) -------------------------- PETITIONER(S): --------------- RAJAN MATHAI, S/O.LATE A.P.MATHAI, ALACKAL HOUSE, THRIKKALTHUR, MULVOOR VILLAGE, NOW RESIDING AT HOUSE NO.107, ONNAM MILE, PERUMBAVOOR. BY ADV. SRI.RENNY AUGUSTINE RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRTARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KANNUR CAMP AT ERNAKULAM. 3. COMMERCIAL TAX OFFICER, COMMERCIAL TAX, MUVATTUPUZHA. GOVT. PLEADER SHRI.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P.(C).No.37892 of 2010 ================== Dated this the 18th day of January, 2011 J U D G M E N T The petitioner is a registered dealer. He was served with Ext.P1 assessment order for the year 1999-2000. He filed an insolvency petition and obtained an injunction against the revenue recovery proceedings pursuant to Ext.P1 assessment order. Ultimately, the insolvency petition was dismissed. The petitioner filed Ext.P4 statutory appeal against Ext.P1 assessment order along with a petition to condone the delay of 2310 days in filing the appeal. The same was dismissed by Ext.P7 primarily on the ground of delay. The petitioner challenges Ext.P7 order on the ground that the 2nd respondent ought to have considered the appeal on merits after condoning the delay insofar as he could not file the appeal in time only because the insolvency proceedings were pending, which was dismissed only recently. I am of opinion that pendency of the insolvency proceedings is no ground not to challenge Ext.P1 on merits. Therefore, I do not find any error in jurisdiction or irregularity in Ext.P7 order. Accordingly, the challenge against Ext.P7 order fails and the writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2