IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 9TH NOVEMBER 2009 / 18TH KARTHIKA 1931 WP(C).No. 31922 of 2009(I) -------------------------- PETITIONER(S): --------------- ROY VARGHESE, S/O.VARGHESE, AGED 39 YEARS, M/S.MANACKAL RUBBERS, MUKKULAM P.O., YENTHAYAR, IDUKKI DISTRICT. BY ADV. SRI.PRAVEEN K. JOY SRI.ADEEP ANWAR RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, PEERUMEDU. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KATTAPPANA, IDUKKI. 4. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) PEERUMEDU. 5. THE VILLAGE OFFICER, KOKKAYAR VILLAGE. SENIOR GOVERNMENT PLEADER SRI.MATHEW GEROGE VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.31922 OF 2009 ------------------------------ Dated this the 9th day of November, 2009 J U D G M E N T ---------------------- 1. Since statutory appeals are pending before the 1st respondent against Ext.P1 order of assessment and P10 order of penalty, as evidenced by Ext.P2 and P11, along with the accompanying applications, I am of the opinion that the writ petition can be disposed of directing the appellate authority to consider the matter on an early basis. 2. The appeals are filed along with petitions seeking condonation of delay as evidenced by Ext.P4 and P13. The petitioner had also filed stay applications along with the appeals as per Ext.P6 and P14. The 1st respondent is directed to consider and pass orders on the delay condonation applications, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If the delay in filing the appeals are condoned, the 1st respondent shall consider and pass orders on the stay applications simultaneously. 3. The respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P1 and P10 orders W.P.(C).31922/09-I 2 till the 1st respondent passes orders on the delay condonation applications and the stay petitions as directed above. 4. If delay is condoned and appeals are admitted, the 1st respondent shall also take effective steps for an early disposal of the appeals. C.K.ABDUL REHIM, JUDGE. okb