IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 18TH NOVEMBER 2009 / 27TH KARTHIKA 1931 WP(C).No. 32991 of 2009(T) ------------------------------- PETITIONER: ------------- K.K.RAMESH, KUNDUPARAMBIL HOUSE POTTORE, THRISSUR DISTRICT. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): ------------------- 1. THE SALES TAX OFFICER (WC & LT) THRISSUR. 2. KERALA SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, PALAKKAD, REPRESENTED BY ITS ASST. SECRETARY. 3. DEPUTY TAHSILDAR (REVENUE RECOVERY) THRISSUR. GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) 32991/ 2009 APPENDIX PETITIONER'S EXHIBITS Ext.P1 : COPY OF ORDER ISSUED BY THE IST RESPONDENT Ext.P2 : COPY OF ORDER ISSUED BY THE IST RESPONDENT Ext.P3 : COPY OF ORDER ISSUED BY APPELLATE ASST. COMMISSIONER, PALAKKAD. Ext.P4 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Ext.P5 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Ext.P6 : COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Ext.P7 : COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Ext.P8 : COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Ext.P9 : COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Ext.P10 : COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT RESPONDENT'S EXHIBITS : Nil // True Copy // PA to Judge. C.K.ABDUL REHIM, J. --------------------------------------------------- W.P.(C) No. 32991 OF 2009 ---------------------------------------------------- Dated this the 18th day of November, 2009 JUDGMENT 1. Grievance of the petitioner is that, the Revenue Recovery steps initiated under Ext.P10 is now being pursued, for realization of tax amount due from the petitioner for the year 2000-01 and 2001-02, without taking note of pendency of second appeals before the second respondent tribunal. The assessment orders Ext.P1 and P2 were challenged in first appeals. But those orders were confirmed through Ext.P3 appellate order. Against Ext.P3 further appeals were filed before the second respondent, as evidenced by Ext.P4 and P5. Along with those appeals petitions were also filed seeking condonation of delay as per Ext.P6 and P7. The petitioner has also filed stay petitions as per Ext.P8 and P9. 2. Having considered the fact that the statutory appeals are pending before the tribunal, I am inclined to W.P.(C).NO. 32991/2009 2 dispose of the matter by issuing appropriate directions to the appellate authority. 3. The second respondent is directed to consider and pass orders on Ext.P6 and P7 delay condonation applications after affording opportunity to the petitioner as early as possible, at any rate within one month from the date of receipt of the Judgment. If delay is condoned, then the tribunal shall consider and pass orders on Ext.P8 and P9, applications for stay, simultaneously. 4. The respondents are directed to keep in abeyance all further steps of recovery to realise the amounts covered under the impugned assessments, which is initiated on issuing Ext.P10 notice, till the second respondent pass orders on the delay petition and the stay petitions as per the above directions. W.P.(C).NO. 32991/2009 3 5. The second respondent is also directed to consider and dispose of the appeals, if admitted after condoning delay, on an early basis. C.K.ABDUL REHIM, JUDGE SS