IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH DECEMBER 2009 / 16TH AGRAHAYANA 1931 WP(C).No. 35071 of 2009(D) -------------------------- PETITIONER(S): --------------- FOUSIA MUHAMMED, GANI HIDES & SKINS, KAYAMKULAM. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, KAYAMKULAM. 2. APPELLATE ASST. COMMISSIONER-1, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. 3. TAHSILDAR (RR), TALUK OFFICE, KARTHIKAPPILLY, HARIPPAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35071 OF 2009 ------------------------------ Dated this the 7th day of December, 2009 J U D G M E N T ---------------------- 1. Assessments under the Kerala General Sales Tax Act and the Central Sales Tax Act pertaining to the year 2002-03, completed as per Ext.P1 and P2, which are confirmed in appeal under Ext.P3, are now under challenge in second appeals filed before the Appellate Tribunal (2nd respondent) as evidenced from Ext.P4 and P5. 2. The appeals are filed along with delay condonation petitions and stay petitions. It is submitted that the appeals and accompanying applications are pending consideration and disposal before the 2nd respondent Tribunal. Therefore I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the Tribunal. 3. The 2nd respondent Tribunal is directed to consider and pass orders on Ext.P6 and P7 delay condonation petitions filed along with the 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, the Tribunal shall consider W.P.(C).35071/09-D 2 and pass orders on Ext.P8 and P9 stay petitions, simultaneously. 4. The respondents are directed to keep in abeyance steps for realisation of the amounts covered under Ext.P1 and P2 assessments till orders are passed by the Tribunal as directed above. C.K.ABDUL REHIM, JUDGE. okb