IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH DECEMBER 2009 / 18TH AGRAHAYANA 1931 WP(C).No. 35441 of 2009(A) -------------------------- PETITIONER(S): --------------- K.E.RASHEED, PROPRIETOR, EVERSHINE ENTERPRISES, V/619A, KOOVAPPADY P.O., PIN-683 544. BY ADV. SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, PERUMBAVOOR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, MUVATTUPUZHA. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35441 OF 2009 ------------------------------ Dated this the 9th day of December, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 and P2 orders imposing penalty and demanding Purchase Tax, with respect to the months of April and May 2009, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Ext.P3 and P4. The appeals are filed along with delay condonation petitions and also stay petitions. Since the appeals and the accompanying applications are pending consideration and disposal before the appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is therefore directed to consider and pass orders on Ext.P7 and P8 petitions filed seeking condonation of delay, after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If delay is condoned and the appeals are registered, the 2nd respondent shall consider and pass orders simultaneously on Ext.P5 and P6 stay petitions. 3. Respondents are directed to keep in abeyance W.P.(C).35441/09-A 2 realisation of amounts covered under Ext.P1 and Ext.P2, which is now initiated pursuant to Ext.P9 notice, till orders are passed by the 2nd respondent as directed above. 4. If delay is condoned and appeals are admitted, the 2nd respondent shall take effective steps for disposal of the appeals at the earliest. C.K.ABDUL REHIM, JUDGE. okb