IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 21ST FEBRUARY 2008 / 2ND PHALGUNA 1929 WP(C).No. 6106 of 2008(B) ------------------------- PETITIONER: -------------- M.B.ANIL, MANAGING PARTNER, MUTHODAM ASSOCIATES, BEACH ROAD, KOLLAM. BY ADV. SRI.B.MOHANLAL RESPONDENTS: ----------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 2. THE SALES TAX OFFICER, COMMERCIAL TAXES, 1ST CIRCLE, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 6106 OF 2008 B = = = = = = = = = = = = = = = = Dated this the 21st February, 2008 J U D G M E N T Petitioner submits that aggrieved by Ext. P1 assessment order, he has filed Ext. P2 appeal and that too along with Ext. P3 petition for condonation of delay. Meanwhile, revenue recovery proceedings have been initiated by Ext. P5 and it is at that stage this writ petition has been filed. 2. Petitioner contends that the payments mentioned in Ext. P4 have not been given credit while finalising the assessment. However, as conceded by the learned counsel for the petitioner, this has not been urged as a ground in Ext. P2 appeal and therefore, I cannot take the submission of the learned counsel for the petitioner at its face value. Petitioner also has not applied for stay before the appellate authority and therefore, I cannot find fault with the recovery proceedings that they have initiated. 3. In view of all these, I direct that the appellate authority shall W.P.(C) No. 6106 OF 2008 -2- consider Ext. P3 application for condonation of delay and depending upon the decision on Ext. P3, Ext. P2 itself shall be disposed of. This shall be done by the appellate authority as expeditiously as possible, at any rate within 8 weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext. P5 will stand deferred on condition that the petitioner remits 50% of the amount demanded therein. The amount shall be remitted within two weeks from today. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-