IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 17TH OCTOBER 2008 / 25TH ASWINA 1930 WP(C).No. 30578 of 2008(M) -------------------------- PETITIONER(S): --------------- J.S.DINSHA, PROPRIETOR, REMANY PLYWOOD, KANDACHIRA, PERINAD, KOLLAM BY ADV. SRI.V.CHITAMBARESH (SR.) SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU RESPONDENT(S): --------------- 1.THE ASSISTANT COMMISSIONER(AA), COMMERCIAL TAXES, KOLLAM 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM 3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL THIRUVANANTHAPURAM BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 30578 OF 2008 M ```````````````````````````````````````````````````` Dated this the 17th day of October, 2008 J U D G M E N T Petitioner has preferred Exts.P3 and P6 appeals. As far as Ext.P6 is concerned, learned Government Pleader points out that there is delay in filing the appeal. Learned counsel for petitioner submits that application for condonation of delay will be filed. In such circumstances, writ petition is disposed of as follows. There will be a direction to the 3rd respondent to consider and take a decision on Ext.P4 application for stay in accordance with law within three weeks from the date of receipt of a copy of this judgment. Recovery proceedings will be kept in abeyance till such decision is taken. As far as Ext.P6 appeal is concerned, if the petitioner files an application for condonation of delay within one week from today, a decision will be taken thereon in accordance with law. If it is found that the delay can be condoned, there will WPC.30578/08 : 2 : be a further direction to the 3rd respondent to consider and take a decision on Ext.P7 stay petition in accordance with law within one month from today. Recovery proceedings will be kept in abeyance till such decision is taken pursuant to the demand resulted in Ext.P6 appeal for a period of one month provided the petitioner files an application for condonation of delay within one week from today. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE