IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 16TH JULY 2008 / 25TH ASHADHA 1930 WP(C).No. 36666 of 2007(M) -------------------------- PETITIONER: ------------ B.SREEKALA, PROPRIETOR, RADHA CASHEW TRADERS, KOLLAM. BY ADV. SRI.K.N.CHANDRABABU RESPONDENTS: ------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF SECOND APPEAL DT 29.6.07. P2 COPY OF APPLICATION FOR CONDONATION OF DELAY. P3 COPY OF MEDICAL CERTIFICATE. P4 COPY OF ORDER DT 11.10.07. P5 COPY OF PROCEEDINGS DT 24.3.01. P6 COPY OF ORDER DT 12.7.02. P7 COPY OF ORDER DT 24.10.07. P8 COPY OF AGREEMENT DT 22.11.1996. /TRUE COPY/ P.A.TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 36666 OF 2007 M ```````````````````````````````````````````````````` Dated this the 16th day of July, 2008 J U D G M E N T Petitioner has approached this Court challenging Ext.P4 and seeking a direction to dispose of T.A.No.154/2007 on merit and to reconsider Ext.P3. Case of the petitioner in brief is as follows. Petitioner is an assessee on the file of the Assistant Commissioner of Sales Tax, Special Circle, Kollam. The petitioner was assessed for the assessment year 1996-97 in a sum of Rs.8,96,00,390/- and the liability to tax was Rs.62,71,027/-. Appeal preferred by the petitioner was dismissed. The order was communicated to the petitioner on 13.8.2002. According to the petitioner, she was undergoing prolonged medical treatment and she could not file second appeal before the Tribunal in time. She filed second appeal on 29.6.2007 as Ext.P1 along with Ext.P2 application for condonation of delay. Ext.P3 is a copy of the medical certificate submitted by the petitioner before the Tribunal. However, Ext.P4 order was passed by the Tribunal rejecting the application for condonation of delay. According to the petitioner, in WPC.36666/07 : 2 : the medical certificate it was stated that she was ailing from Arthritis and Diabetes and she was under treatment from 3.5.2002. She was totally in an indisposable condition and practically bedridden. It is stated that the petitioner can undergo treatment by strictly following the directions of the doctor. It is the case of the petitioner that during 1996-97, there was own processing of raw cashew nut and she entered into an agreement with Tamil Nadu Co-operative Marketing Federation Ltd. for processing of raw cashew nut supplied by them on coolie basis, which was intimated to the assessing authority. The petitioner has also produced the agreement between the petitioner and the Tamil Nadu Co-operative Marketing Federation Ltd. as Ext.P8. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned Government Pleader would submit that a perusal of the medical certificate and Ext.P4 order would show that there is no illegality committed by the Appellate Tribunal. It is true that the reason given in the affidavit filed by the petitioner was found unacceptable. Having regard to the huge amount fixed on the petitioner and the totality of facts, I think that WPC.36666/07 : 3 : the petitioner must be given an opportunity to have the appeal considered on merits. But, learned Government Pleader points out that even if this Court set aside Ext.P4, it should be on terms. He also pointed out that the appeal was filed after five years and no amount is paid pursuant to the order and therefore there must be some condition directing payment of portion of the amount at least. 3. Having considered all the facts, writ petition is disposed of as follows. Ext.P4 will stand set aside on condition that the petitioner remits a sum of Rs.4 lakhs within a period of three weeks from today. If the petitioner remits the amount, the appeal will be dealt with in accordance with law. It is open to the petitioner to seek interim relief against recovery in the appeal also. If the petitioner does not remit the amount of Rs.4 lakhs within three weeks from today, Ext.P4 shall stand. Sd/- (K.M.JOSEPH, JUDGE) aks