IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 4TH NOVEMBER 2008 / 13TH KARTHIKA 1930 WP(C).No. 29071 of 2008(J) ------------------------------------- PETITIONER(S): ---------------------- K.E. MAJEED, (FORMERLY PROPRIETOR, UDAYA TRADING COMPANY), KANJIRAKKATTU, ADOOPARAMBU , MUVATTUPUZHA. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE- III, COMMERCIAL TAXES, ERNAKULAM, PIN 682 015. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM PIN 682 015. 3. SALES TAX APPELLATE TRIBUNAL, ERNAKULAM, REPRESENTED BY ITS SECRETARY, COMMERCIAL TAXES COMPLEX, KOCHI 682 015. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 29071 OF 2008 J -------------------------------------- Dated this the 4th November, 2008 JUDGMENT Petitioner challenges Exts.P9 and P10. By Ext.P9, the Sales Tax Appellate Tribunal rejected the application for condoning delay in filing the Second Appeal belatedly. 2. I heard the learned counsel appearing for the petitioner and the learned Government Pleader. There is a huge delay. The Appellate Tribunal found that there is no basis to condone the delay. Learned counsel for petitioner, however, points out that the petitioner has been visited with penalty at ten times and he wants to get some benefits in terms of the Amnesty Scheme and wants to settle the amount. Having considered the totality of facts, I feel that the delay, even though it is fairly enormous, can still be condoned in the interest of justice, subject to the condition that the petitioner deposits a sum of Rs.25,00,000/= (Rupees Twentyfive Lakhs) towards the amounts due, within a period of two weeks from today. If the petitioner deposits WPC. 29071/08 J 2 Rs.25,00,000/= (Twentyfive Lakhs) as a condition for condoning the delay, the delay in filing the Second Appeal shall stand condoned. Petitioner is also granted a period of one month from today to produce either the original or the authenticated copy of the first appellate order before the Tribunal. If the petitioner deposits Rs.25 Lakhs as aforesaid within two weeks from today and also produces either the original or the authenticated copy of the first appellate order before the Tribunal within one month from today, Exts.P9 and P10 will stand set aside and the Appeal will be considered on merits. In such event, it will be open to the petitioner, also to seek interim relief in the Appeal. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge