IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 5TH OCTOBER 2009 / 13TH ASWINA 1931 WP(C).No. 27718 of 2009(H) -------------------------- PETITIONER: --------------- H.DASTHAKEER, CITY TRADERS, ENNAKKOTTIL STREET, BIG BAZAR, PALAKKAD. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, FINANCE DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER, I CIRCLE, PALAKKAD. 3. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) PALAKKAD. 4. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27718 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of October, 2009 J U D G M E N T 1. Against Exts.P1 & P2 orders of assessments pertaining to the years 2005-06 and 2006-07 the petitioner had preferred Exts.P3 (a) & P4 (a) appeals before the 4th respondent. Appeals are filed along with applications seeking condonation of delay as evidenced by Ext.P3 (c) & P4 (c). Further, the petitioner had also filed Ext.P3 (d) & P4 (d) stay petitions along with the appeals seeking stay of realisation of tax amount in dispute. The petitioner had also moved Exts.P3 (b) & P4 (b) petitions seeking early posting of the appeals and the accompanying applications. It is submitted that the appeals and all the applications are pending consideration before the 4th respondent. Complaint of the petitioner is that without considering pendency of the appeals and the accompanying applications, steps are now being initiated for realisation of the amount covered under W.P.(C)No. 27718 of 2009 -2- the impugned assessment orders. It is also submitted that the petitioner had already effected payment of certain amounts as evidenced by Exts.P5, P6 & P7 receipts. Hence the petitioner is seeking disposal of the appeal and the accompanying applications and stay of all further steps for recovery till then. 2. Having considered facts and circumstances of the case, I am of the opinion that the 4th respondent appellate authority can be directed to consider and dispose of the appeals filed along with petitions seeking condonation of delay as well as the stay petitions. 3. The 4th respondent is directed to take up the delay condonation applications field as per Exts.P3 (c) & P4 (c) and to pass orders thereon 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 the 4th respondent is condoning delay in filing the appeals, the applications for seeking stay as evidenced by Ext.P3 (d) & P4 (d) shall be taken up and W.P.(C)No. 27718 of 2009 -3- disposed of simultaneously. The respondents are directed to keep in abeyance steps for realisation of the amount covered under Ext.P1 & P2 assessment orders till orders are passed by the 4th respondent on the delay condonation applications and stay petitions. The 4th respondent is directed that on the event of condonation of delay, all earnest efforts shall be taken to dispose of the appeals at the earliest. C.K. ABDUL REHIM JUDGE shg/