IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 28TH FEBRUARY 2008 / 9TH PHALGUNA 1929 WP(C).No. 6922 of 2008(Y) ------------------------- PETITIONER: --------------- P.MATHEW, CHENKULATH CASHEW FACTORY, VALAKOM, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENTS: ------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6922 OF 2008 Y ==================== Dated this the 28th day of February, 2008 J U D G M E N T Against Exts.P1 and P1(a) orders of assessment issued under the KGST Act and the CST Act, petitioner has filed Exts. P2 and P2(a) appeals which are pending before the 1st respondent. Since the appeals were belated, petitioner has filed Exts. P3 and P3(a) petitions for condoning the delay and Exts. P4 and P4(a) stay petitions were also filed along with the appeals. In the meantime, recovery proceedings have been initiated and the bank account has been attached. It is in this background, this writ petition has been filed. 2. Now that though belatedly, appeals have been filed by the petitioner against the orders of assessment referred to above, I feel the interlocutory applications filed should be considered before further proceedings are continued for realising the amount due in terms of the assessment orders. WPC 6922/08 :2 : 3. Accordingly, I direct that the 1st respondent shall take up and consider Exts. P3 and P3(a) petitions for condonation of delay and depending upon its decision, Exts. P4 and P4(a) stay petitions shall also be considered and orders passed. This shall be done, as expeditiously as possible, at any rate within four weeks of production of a copy of this judgment. In the meantime, further proceedings for recovery of the amount due in terms of Exts. P1 and P1(a) assessment orders will stand stayed for a period of six weeks from today. Petitioner shall produce a copy of this judgment before the 1st respondent for compliance. Writ petition is disposed of. ANTONY DOMINIC,JUDGE. Rp