IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 28TH JANUARY 2010 / 8TH MAGHA 1931 WP(C).No. 2799 of 2010(Y) ------------------------------------- PETITIONER: ------------------- JOSHY JOHN, AGED 42 YEARS, S/O.JOHN, M/S.NEW EDUPPULLY EMPORIUM, IRINJALAKUDA. BY ADV. MR.P.DEEPAK. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM. 4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, MUKUNDAPURAM. R1 TO R4 BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 2799 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 28th day of January, 2010 JUDGMENT Aggrieved by Ext.P5 demand notice issued by the 4th respondent to realize the amount due, notwithstanding the fact that the petitioner has already resorted to the statutory remedy against Ext.P1 order passed by the 1st respondent and Ext.P2 order passed by the 2nd respondent, the petitioner has approached this Court. 2. The learned counsel appearing for the petitioner submits that the appeal preferred before the 3rd respondent, however, happened to be dismissed for default, as per Ext.P3 order, which has been sought to be restored by filing Ext.P4 application and it is without any regard to the said proceedings, that Ext.P5 demand notice has been issued by the 4th respondent, which hence is sought to be interfered with. 3. The learned Government Pleader submits that Ext.P3 order was passed on 30th of March, 2009, whereas the petitioner has chosen to file Ext.P4 application for restoration only on 19-10- 2009. The learned counsel appearing for the petitioner submits that the delay has occurred because of some unforeseen circumstances, W.P.(C) No. 2799/2010 2 which has been sought to be condoned by filing a separate petition, which however is also stated as pending along with Ext.P4. 4. Considering the facts and circumstances, the 3rd respondent is directed to consider and pass appropriate orders on Exts.P4 and the petition to condone the delay in filing the same, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. Till appropriate orders are passed thereon, all further proceedings pursuant to Exts. P1, P2 and Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON, JUDGE mn.