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. 6079 of 2008(W) ------------------------- PETITIONER: --------------- HOTEL ARCHANA, REPRESENTED BY ITS MANAGING PARTNER, K.RAVEENDRAN, ANCHAL, KOTTARAKKARA. BY ADV. SRI.A.SUDHI VASUDEVAN SRI.M.RAJEEV RESPONDENTS: ------------------ 1. COMMERCIAL TAX OFFICER, ANCHAL, KOTTARAKKARA. 2. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA. 3. THE DEPUTY COMMISSIONER (APPEALS), 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. 6079 OF 2008 W = = = = = = = = = = = = = = = = Dated this the 21st February, 2008 J U D G M E N T Petitioner submits that against the levy of turn over tax by Ext. P2, he has filed Ext. P3 appeal before the 3rd respondent. It is stated that since the appeal was filed belatedly, Ext. P4 application for condonation of delay and Ext. P5 application for stay were also filed. It is stated that while the appeal and the interlocutory applications are pending consideration of the 3rd respondent, Exts. P6 to P8 demand notices have been issued. It is in this context the writ petition has been filed. 2. Although counsel for the petitioner wanted to canvass the merits of the contentions impugning the validity of Ext. P2, since the appeal is pending as above, I am not inclined to examine the contentions now raised. In my view those are matters for the appellate authority to consider. 3. Now that the interlocutory applications are pending and as recovery proceedings have been initiated, I direct that the 3rd W.P.(C) No. 6079 OF 2008 - 2 - respondent shall consider Ext. P4 application for condonation of delay and depending upon his decision thereon, Ext. P5 application for stay shall also be considered. This, the 3rd respondent shall do within 4 weeks of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Exts. P6 to P8 will stand deferred for a period of 6 weeks. Petitioner shall produce a copy of this judgment before the 3rd respondent for compliance. ANTONY DOMINIC JUDGE jan/-