IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 15TH OCTOBER 2009 / 23RD ASWINA 1931 WP(C).No. 28710 of 2009(G) -------------------------- PETITIONER(S): --------------- M/S.ALMAS ABHARANASALA, NILAMBUR ROAD, MANJERI,REP.BY ITS MANAGING PARTNER, P.ALAVI HAJEE. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 28710 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of October, 2009 J U D G M E N T 1. Against Ext.P1 assessment completed under the Kerala Value Added Tax Act, 2003 (KVAT Act) for the year 2007-08, the petitioner had filed Ext.P2 appeal before the 2nd respondent. Along with the appeal Ext.P3 application was also filed seeking condonation of delay. The petitioner had also filed stay petition as well as petition seeking early hearing of the appeal, as evidenced by Exts.P4 & P5 respectively. It is submitted that the appeal and the accompanying petitions are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that now steps for realisation of the amount covered under the assessment has been initiated by issuing Ext.P6 notice under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking direction for an early W.P.(C)No. 28710 of 2009 -2- disposal of the appeal and till then to keep the recovery stayed. 2. Having considered facts and circumstances of the case, I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to consider and dispose of the matter at the earliest. 3. Therefore, the 2nd respondent is directed to consider and pass orders on Ext.P3 petition filed seeking condonation of delay, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. If the 2nd respondent is inclined to condone delay in filing the appeal, the petition seeking stay filed as per Ext.P4 shall also be disposed of simultaneously. 4. The respondents are directed to keep in abeyance further steps for realisation of the amounts covered under W.P.(C)No. 28710 of 2009 -3- Ext.P1 assessment till orders are passed on the delay condonation petition and the stay petition. The 2nd respondent is also directed to dispose of the appeal, if admitted after condonation of delay, at an early date. C.K. ABDUL REHIM JUDGE shg/