IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 23RD MAY 2009 / 2ND JYAISHTA 1931 WP(C).No. 13814 of 2009(V) -------------------------- PETITIONER: --------------- MOHAMMED ALI KUNNUMMAL, S/O. IBRAHAM HAJI, FAZILE MANZIL, VALVAKKAL, ELAMBACHI.P.O, MANAGING PARTNER, M/S. ALIBRO ENTERPRISES, THRIKKARIPUR. BY ADV. SRI.PRAVEEN K. JOY RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAX DEPARTMENT), SECRETARIAT, TRIVANDRUM. 2. THE DEPUTY COMMISSIONER (APPEALS), SALES TAX DEPARTMENT, KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER, HOSDURG. 4. THE SPECIAL DEPUTY TAHSILDAR (REVENUE RECOVERY), HOSDURG. 5. THE VILLAGE OFFICER, SOUTH THRIKKARIPUR VILLAGE. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 13814 OF 2009 ......................................................................... Dated this the 23rd May, 2009 J U D G M E N T Aggrieved by Ext.P1 Assessment Order passed by the third respondent, the petitioner has filed Ext. P2 appeal pursuant to the direction given by this Court, as per the judgment in W.P.(C) No. 2555 of 2009 though with Ext.P6 petition to condone the delay. The petitioner has also filed Ext. P4 I.A seeking for stay. It is stated that the proceedings are yet to be acted upon by the second respondent/appellate authority. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances of the case, the second respondent is directed to consider Ext.P6 petition to condone the delay in filing the appeal along with Ext. P4 stay petition and also Ext. P2 appeal and pass appropriate orders thereon, after giving an opportunity of hearing to the petitioner. If the explanation offered by the petitioner is found satisfactory W.P.(C) No. 13814 OF 2009 2 and the delay is condoned, necessary orders shall be passed in the petition for stay as well. Till such orders are passed in Exts. P4 and P6 proceedings, all further coercive steps pursuant to the impugned order shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R. RAMACHANDRA MENON, JUDGE. lk