IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH MAY 2010 / 14TH VAISAKHA 1932 WP(C).No. 14137 of 2010(N) ------------------------------------- PETITIONERS: ------------------- P.V.RON, GLORIYA TRADERS, KIZHAKKENCHERY ROAD, VADAKKANCHERY, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: ----------------------- 1.THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALATHUR. 2.DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3.DEPUTY TAHSILDAR (RR), ALATHUR. BY GOVT. PLEADER SRI. MOHAMMED RAFIQUE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PKK C.K. ABDUL REHIM, J. ---------------------------------- W.P.(C) NO. 14137 OF 2010 ---------------------------------------- DATED THIS THE 4TH DAY OF MAY 2010 JUDGMENT ----------------- Against Exts. P1 and P2 order of assessment and Ext. P3 order imposing penalty, the petitioner had filed appeals Exts. P4 to P6 respectively, before the 2nd respondent. The appeals are filed along with petition to condone delay in filing the appeal, as evidenced from Exts. P7 to P9. Petitioner had also filed Exts. P10 to P12 applications seeking interim stay till the disposal of the appeal. It is also pointed out that the petitioner had filed petitions for early hearing as per Exts. P13 to P15. It is submitted that the 2nd respondent has not so far taken the appeals or the accompanying applications for consideration. The petitioner is aggrieved by coercive steps of recovery now being threatened against him. 2. Under the above circumstances, I am of the opinion that this writ petition can be disposed of by issuing necessary direction to the statutory appellate authority to consider the matter. W.P.(C) NO. 14137 OF 2010 2 3. Accordingly this writ petition is disposed of by directing the 2nd respondent to take up the delay condonation applications, Exts. P7 to P9, and to pass orders thereon 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 copy of this judgment. 4. If the delay is condoned and the appeals are admitted, the 2nd respondent shall pass simultaneous orders on Exts. P10 to P12, petitions for stay. 5. Recovery of amounts covered under Exts. P1 to P3 shall be kept in abeyance till orders are passed by the 2nd respondent as directed above. 6. The petitioner shall produce the copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE pkk W.P.(C) NO. 14137 OF 2010 3 pkk