IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 8408 of 2011(A) -------------------------------------- PETITIONER(S): ----------------------- M/S. PALAKKAD CARBONIC INDUSTRIES V/64 KANJIKODE, PALAKKAD, REPRESENTED BY ITS PARTNER R. SRIKRISHNAN. BY ADV. SRI.T.M.SREEDHARAN, SMT.C.K.SHERIN, SRI.V.P.NARAYANAN. RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, IIND CIRCLE, PALAKKAD-678 001. 2. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. * ADDL. R3 IMPLEADED ADDL. R3: THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. * ADDL. R3 IS IMPLEADED AS PER ORDER DATED 07/07/2011 IN I.A. NO.10586/2011. R1, R2 & ADDL. R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 8408 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE NOTICE NO.A-2271/2010 DATED 31/12/2010 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P2: COPY OF THE NOTICE NO.A-2271/2010 DATED 31/12/2010 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P3: COPY OF THE REPLY DATED 26/02/2011 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P4: COPY OF THE REPLY DATED 26/02/2011 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P5: COPY OF THE ASSESSMENT ORDER NO.A.2271/2010 DATED 01/03/2011 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE. EXT.P6: COPY OF THE PENALTY ORDER NO.A.2271/2010 DATED 01/03/2011 ISSUED BY THE 1ST RESPONDENT. EXT.P7: COPY OF THE APPLICATION FOR REGISTRATION IN FORM NO.1 SUBMITTED BEFORE THE 1ST RESPONDENT. EXT.P8: COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE FIRST RESPONDENT. EXT.P9: COPY OF THE MEMORANDUM OF APPEAL AGAINST THE ASSESSMENT ORDER EXHIBIT-P5 DATED 09/04/2011. EXT.P10: COPY OF THE MEMORANDUM OF APPEAL AGAINST THE PENALTY ORDER EXHIBIT-P6 DATED 09/04/2011. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 8408 of 2011 ================== Dated this the 7th day of July, 2011 J U D G M E N T The petitioner originally filed this writ petition challenging orders regarding registration of the petitioner as a dealer under the Kerala Value Added Tax Act. Pending the writ petition, Ext.P8 registration certificate was granted. Subsequently, assessment order has been passed as also a penalty order. The assessment order has been challenged by filing Ext.P9 appeal along with a stay petition as also a petition to condone delay. Against the penalty order, Ext.P10 appeal has been filed along with a petition to condone delay and a stay petition. The petitioner now seeks disposal of the petitions to condone delay as well as the stay petitions. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the additional 3rd respondent to consider and pass orders on the petitions to condone delay in filing the two appeals filed by the petitioner, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. If the 3rd respondent is inclined to condone the delay, stay petitions also shall be disposed of along with the same. Coercive proceedings for recovery of the tax and penalty shall be kept in abeyance for a period of one month, pending disposal of the said petitions. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge