IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 18TH JANUARY 2010 / 28TH POUSHA 1931 WP(C).No. 720 of 2010(L) ------------------------ PETITIONER(S): --------------- V.SANALKUMAR, S/O.VISHATHRAGOITHAN, PRANAVAM, NEDUMPARAMBU P.O., ALAMCODE (VIA), THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.M.R.RAJESH SMT.A.K.PREETHA RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, SALES TAX OFFICE, VAT CIRCLE, ATTINGAL. 3. TAHSILDAR, CHIRAYINKEEZHU TALUK, OFFICE OF THE TAHSILDAR, ATTINGAL. 4. THE VILLAGE OFFICER, NAGAROOR VILLAGE, NAGAROOR, THIRUVANANTHAPURAM DISTRICT. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 720 of 2010 -------------------------------------- Dated, this the 18th day of January, 2010 J U D G M E N T The grievance of the petitioner in the present Writ Petition is that, the petitioner has been virtually denied of his rights to prefer the statutory remedy by way of appeal, in so far as the respondents are turning their back against him by denying to accept the admitted tax, which is a pre requisite for filing the necessary appeal. 2. The learned Government Pleader appearing for the respondents submits that, despite the issuance of the notice and other proceedings, the petitioner has never been eager to appear before the respondents and that the averments and allegations raised in the Writ Petition are only to mould the case, however without any merit or bonafides. It is further stated that the respondents are very much ready and willing to accept the admitted tax, if paid by the petitioner in this regard. 3. In the above facts and circumstances, the petitioner is directed to pay the admitted tax within one week from the date of receipt of a copy of this judgment; on which event, the same shall be accepted by the 2nd respondent and necessary receipt shall be issued in this WP(C) No.720/2010 2 regard, so as to enable the petitioner to pursue the statutory remedy. The coercive proceedings stated as pursued against the petitioner as per Ext.P2, shall be kept in abeyance for a period of one month. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON JUDGE dnc