IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 24TH NOVEMBER 2009 / 3RD AGRAHAYANA 1931 WP(C).No. 33760 of 2009(L) ------------------------------ PETITIONER: ------------- V.D.ALEXANDER, AGED 58 YEARS, S/O.DOMINIC, VALLIKUNNEL HOUSE, KALKUNDU P.O., KARUVARAKUNDU, (PROPRIETOR, KOCHUKUDIYIL AGENCIES, OPPOSITE BUS STAND, MANNARKAD, PALAKKAD). BY ADV. SRI.ESM.KABEER SRI.ABDUL MAJEED.N RESPONDENT(S): ------------------ 1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 2. THE COMMERCIAL TAX OFFICER(I), MANNARKAD. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX OFFICE, ERNAKULAM. GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------------------ W.P.(C) No. 33760 OF 2009 ------------------------------------------ Dated this the 24th day of November, 2009 J U D G M E N T 1. Since Ext.P4 appeal filed against Ext.P2 order of assessment is pending consideration and disposal before the third respondent, statutory appellate authority, I am of the opinion that the writ petition can be disposed by issuing necessary direction to that authority. 2. It is submitted that Ext.P4 appeal is filed along with a petition seeking condonation of delay. It is further noticed that the petitioner had also filed stay petition as evidenced by Ext.P5, along with the appeal. 3.Therefore the third respondent is directed to consider and pass orders on the delay condonation application filed along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of W.P.(C).NO.33760/2009 2 one month from the date of receipt of copy of this judgment. If delay is condoned and the appeal is admitted, the third respondent shall consider and pass orders on Ext.P5 stay petition, simultaneously. 4. The respondents are directed to keep further steps of recovery for realization of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P11 and P12 notices in abeyance, till orders are passed by the third respondent as directed above. 5. If the delay is condoned and the appeal is admitted, the third respondent shall also take effective steps for disposal of the appeal at the earliest, thereafter. C.K.ABDUL REHIM, JUDGE SS/.