IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH MAY 2010 / 16TH VAISAKHA 1932 WP(C).No. 14444 of 2010(E) -------------------------- PETITIONER(S): --------------- VIBHA CHOCOLATES (P) LTD, KINFRA, NELLAD.P.O, MUVATTUPUZHA, (REPRESENTED BY BINOY BHASKAR, MANAGING DIRECTOR). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN SRI.K.V.VIMAL RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. 3. TAHSILDAR, KUNNATHUNADU. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.MOHAMMED RAFEEK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.14444 OF 2010 ------------------------------ Dated this the 6th day of May, 2010 J U D G M E N T ---------------------- 1. Against Ext.P2 to P8 orders of assessment issued under the Kerala Value Added Tax Act, 2003 (KVAT Act) and the Central Sales Tax Act (CST Act), the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Ext.P9 to P15. All the appeals are filed along with petitions seeking condonation of delay. The petitioner had also filed stay petitions along with the appeals. It is submitted that the appeals as well as accompanying applications are pending consideration and disposal before the 2nd respondent. Petitioner is aggrieved by steps of recovery now initiated pursuant to Ext.P1 notice. 2. Under the above circumstances I am of the opinion that the writ petition can be disposed of on issuing necessary direction to the statutory Appellate Authority. 3. The 2nd respondent is directed to consider and pass orders on the delay condonation applications filed along W.P.(C).14444/2010 -2- with the above said appeals, 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 is condoned and the appeals are registered on the files, the 2nd respondent shall pass simultaneous orders on the stay applications filed along with the appeals. 4. Recovery of the amounts covered under Ext.P2 to P8 orders of assessments, which is now initiated pursuant to Ext.P1, shall be kept in abeyance till orders are passed by the 2nd respondent as directed above. 5. The petitioner shall produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb