IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 WP(C).No. 2353 of 2008(E) ------------------------- PETITIONER: ------------ TORRY HARRIS SEAFOODS LTD., CHUNGAM, ALAPPUZHA-688 537, REPRESENTED BY ITS MANAGING DIRECTOR, S.LALJI, AGED 59 YEARS, ALAPPUZHA. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, ALAPPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 2353 OF 2008 E = = = = = = = = = = = = = = = = Dated this the 18th January, 2008 J U D G M E N T Exts. P1 and P2 are orders of assessment under the CST and KGST Act for the assessment year 2002-03. Against the assessment orders, petitioner has filed Exts. P3 and P4 appeals and Exts. P5 and P6 stay petitions. Since the appeals were filed belatedly, petitioner sought condonation of delay by filing Exts. P7 and P8 applications as well. The petitions are pending and in the meanwhile the amount due under Exts. P1 and P2 was sought to be recovered by issuing demand notices which are Exts. P9 and P10. It is in this context the writ petition has been filed. 2. In view of the fact that no orders are passed on the appeals and the stay petitions, though filed belatedly, I am inclined to direct consideration of these interlocutory applications, keeping in abeyance the recovery proceedings. 3. Accordingly, I dispose of this writ petition directing that the W.P.(C) No. 2353 OF 2008 -2- 2nd respondent shall take up for consideration Exts. P7 and P8 petitions for condonation of delay and depending upon the decision thereon, Exts. P5 and P6 stay petitions shall also be considered. This, the 2nd respondent shall do as expeditiously as possible, at any rate within 4 weeks of production of a copy of this judgment. In the meanwhile recovery proceedings pursuant to Exts. P9 and P10 notices will stand deferred for a period of six weeks. ANTONY DOMINIC JUDGE jan/-