IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH SEPTEMBER 2010 / 29TH BHADRA 1932 WP(C).No. 28843 of 2010(E) -------------------------- PETITIONER(S): --------------- THAHIRA PAREETH,UNION TIMBER INDUSTRIES, NADAKKAL.P.O,ERATTUPETTA. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER-II, PALA-686575. 2. KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOTTAYAM,REPRESENTED BY ITS ASST.SECRETARY,PIN-686 039. 3. TAHSILDAR(REVENUE RECOVERY), TALUK OFFICE,PALA,PIN-686 575. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 28843 OF 2010 -------------------------------------- Dated this the 20th day of September, 2010 JUDGMENT With respect to assessment year 1999-00, the petitioner had preferred second appeal before the 2nd respondent Tribunal. The assessment was completed as per Ext.P1 and it was confirmed by the first appellate authority as per Ext.P2. Now the petitioner had filed Ext.P3 appeal before the Tribunal along with a petition seeking condonation of delay, as per Ext.P4. The petitioner had also filed Ext.P5 petition seeking stay of collection of the tax amounts in dispute. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the second respondent. The petitioner apprehends coercive steps of recovery for realising amounts covered under Exts.P1 and P2, pending disposal of the appeal. Hence direction is sought for to restrain recovery steps till disposal of the appeal. 2. Heard learned Government Pleader appearing for the respondents. Having considered the fact that the matter is in seizin of the 2nd respondent Tribunal, I am of the view that the Writ Petition can be disposed of on issuing necessary directions. 3. The 2nd respondent Tribunal is directed to consider and 2 WP(C) No. 28843/2010 pass orders on Ext.P4 application filed seeking condonation of delay, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. If the Tribunal is condoning delay in filing the appeal, then Ext.P5 stay petition shall also be considered and disposed of simultaneously. 4. Till such time orders are passed by the Tribunal as directed above, recovery of amounts covered under Ext.P1 order of assessment, which stand confirmed in Ext.P2, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent Tribunal. C.K. ABDUL REHIM JUDGE dnc