IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 11TH JANUARY 2008 / 21ST POUSHA 1929 WP(C).No. 1432 of 2008(U) ------------------------- PETITIONER: ------------ EXCLUSIVE CLUB, CIVIL STATION, KOZHIKODE, REP. BY ITS SECRETARY MR. GANESH BHAT. BY ADV. SRI.S.ANANTHAKRISHNAN SRI.N.K.SUBRAMANIAN RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER (IB) II, OFFICE OF THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. 2. THE DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. COMMERCIAL TAX OFFICER, 2ND CIRCLE, KOZHIKODE. 4. THE UTI BANK, YMCA CROSS ROAD, KOZHIKODE, REP. BY ITS MANAGER. 5. PUNJAB NATIONAL BANK, NADAKKAVU BR., KOZHIKODE, REP. BY ITS MANAGER. 6. PUNJAB NATIONAL BANK, ELANJIPALAM BR., KOZHIKODE, REP. BY ITS MANAGER. 7. UNION BANK OF INDIA, CHEROOTY ROAD BR., KOZHIKODE, REP. BY ITS MANAGER. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 1432 of 2008 ------------------------------------- Dated: January 11, 2008 JUDGMENT Exts.P1 to P3 are penalty proceedings in appeal before the 2nd respondent. Exts.P4 to P6 are the memorandum of appeals filed by the petitioner. Along with the appeals, since the appeals were belated, petitioner has also filed Exts.P7 to P9 petitions seeking condonation of delay. Exts.P10 to P12 are applications for stay of recovery of amounts that are due in terms of Exts.P1 to P3. While these proceedings are awaiting orders of the 2nd respondent, coercive action has been taken against the petitioner by Exts.P13 to P16 and that led to the filing of this writ petition. 2. In view of the fact that the whole matters are pending before the 2nd respondent, the entertainment of the appeals will depend upon the orders to be passed by the appellate authority on the petitions seeking condonation of delay. 3. Therefore, I dispose of this writ petition directing that the 2nd respondent shall take up and consider Exts.P7 to P9 petitions for WP(C) 1432/2008 Page numbers condonation of delay, and depending upon the outcome of these petitions, final orders shall be passed on Exts.P4 to P6 appeals. Orders as above shall be passed as expeditiously as possible, at any rate, within eight weeks of production of a copy of this judgment. In the meantime, operation of Exts.P13 to P16 will stand stayed on condition that the petitioner remits one-third of the amount within three weeks from today. ANTONY DOMINIC, JUDGE mt/-