IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 2ND DECEMBER 2009 / 11TH AGRAHAYANA 1931 WP(C).No. 34660 of 2009(B) -------------------------- PETITIONER(S): --------------- B. SURENDRA DAS, S/O. LATE BHANU PANICKER, SOLE PROPRIETOR, HOTEL SREE VISAKH, KOVALAM, THIRUVANANTHAPURAM. BY ADV. SRI.K.B.PRADEEP RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXATION AND FINANCE) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3. THE INTELLIGENCE OFFICER, SQUAD NO. IV, COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 4. THE DEPUTY TAHSILDAR (RR), NEYYATINKARA. GOVERNMENT PLEADER SRI.V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34660 OF 2009 ------------------------------ Dated this the 2nd day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal and accompanying applications filed against Ext.P1 order imposing penalty under Section 45A of the Kerala General Sales Tax Act (KGST Act) is pending consideration and disposal before the 2nd respondent appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The appeal is filed along with a petition seeking condonation of delay. Therefore the 2nd respondent is directed to consider and pass orders on that petition, at the earliest, at any rate within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner. 3. If delay is condoned and the appeal is admitted, the 2nd respondent shall consider and pass orders on the stay application, simultaneously. 4. The respondents are directed to keep further steps of recovery for realisation of amounts covered under Ext.P1, which W.P.(C). 34660/09-B 2 is now initiated pursuant to Ext.P3 notice, in abeyance till orders are passed by the 2nd respondent as directed above. 5. If the delay is condoned and the appeal is admitted, the 2nd respondent shall take steps for an early disposal of the appeal, thereafter. C.K.ABDUL REHIM, JUDGE. okb