IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 32846 of 2010(E) -------------------------- PETITIONER(S): --------------- M/S.YES ASSOCIATES, BUS STAND, PAYANGADI P.O., KANNUR DISTRICT REPRESENTED BY ITS PARTNER, ABDUL SHUKKUR. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): --------------- 1. ASST.COMMISSIONER (KVAT), SPECIAL CIRCLE, KANNUR. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 32846 OF 2010 ------------------------------------- Dated this the 28th day of October, 2010 JUDGMENT Against Ext.P1 order of assessment, the petitioner had preferred Ext.P2 appeal along with Ext.P3 petition seeking condonation of delay. Ext.P1 is the stay petition along with the appeal. Grievance of the petitioner is that without considering pendency of the appeal recovery steps are now being contemplated. 2. Heard learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to have an expedious consideration of the matter. 3. The second respondent is directed to consider and pass orders on Ext.P3 delay condonation application after affording an opportunity of hearing to the petitioner as early as possible, at any rate, within a period of one 2 WP(C) No. 32846/2010 month from the date of receipt of a copy of this judgment. 4. If delay is condoned and the appeal is registered by the second respondent, the stay petition shall be considered and appropriate orders shall issued thereon, simultaneously. 5. Till such time orders are passed by the second respondent as directed above recovery of amounts covered under Ext.P1 shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the second respondent. C.K. ABDUL REHIM JUDGE dnc