IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH DECEMBER 2009 / 24TH AGRAHAYANA 1931 WP(C).No. 36053 of 2009(B) ---------------------------------------- PETITIONER(S): ------------------------ M/S. PENTA GRANITES ELAVAMPADAM PO, VADAKKANCHERY, PALAKKAD DISTRICT REPRESENTED BY ITS MANAGING PARTNER, JOSE VARGHESE BY ADVS. MR.N.MURALEEDHARAN NAIR MR.T.G.ABHILASH RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER (AA) PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.36053 OF 2009 ------------------------------ Dated this the 15th day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 appeal filed against Ext.P1 order imposing penalty, along with petition seeking condonation of delay, is pending consideration and disposal before the 2nd respondent, the writ petition is disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P5 petition filed seeking condonation of delay in filing the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. If delay is condoned and appeal is admitted, the 2nd respondent shall also consider and pass orders on Ext.P3 stay petition filed along with the appeal, simultaneously. 3. Till such time orders are passed as directed above, the respondents are restrained from recovering amounts covered under Ext.P1, which is initiated pursuant to notice issued as per Ext.P6. 4. If the appeal is admitted, the 2nd respondent shall take steps for early disposal of the same, thereafter. C.K.ABDUL REHIM, JUDGE. okb