IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 7TH APRIL 2010 / 17TH CHAITHRA 1932 WP(C).No. 12115 of 2010(L) -------------------------- PETITIONER: --------------- SISHEED KUMAR,S/O.KANDANKUTTY, KALYAN TOURIST HOME,G.B.ROAD,PALAKKAD. BY ADV. SRI.T.M.SUNIL RESPONDENTS: --------------- 1. THE DEPUTY COMMISSIONER OF SALES TAX (APPEALS),ERNAKULAM. 2. COMMERCIAL TAX OFFICER,II CIRCLE, PALAKKAD. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PALAKKAD. 4. INTELLIGENCE OFFICER,INTELLIGENCE SQUAD NO.VII,COMMERCIAL TAXES,PALAKKAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 12115 OF 2010 ......................................................................... Dated this the 7th April, 2010 J U D G M E N T Being aggrieved of assessment proceedings in respect of the assessment year 2008-09 imposing penalty, the petitioner has preferred Exts.P4, P5 and P9 appeals along with petitions for early hearing. The petitioner is aggrieved of the recovery proceedings stated as being pursued in the meanwhile as borne by Exts.P6, P7 and P10 recovery notices, which hence are sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well , who submits with reference to the materials on record that Ext. P9 appeal appears to be belated. It is also stated that there is some delay in respect of Ext. P5 appeal as well. 3. The learned Counsel for the petitioner submits that the above proceedings were filed last year, but till date no such defect has been brought to the notice of the petitioner and that if the appeals are belated, the petitioner may be permitted to file necessary interlocutory applications for condonation of delay. The petitioner also seeks for permission to file necessary W.P.(C) No. 12115 OF 2010 2 interlocutory applications for stay as well. 4. In the above facts and circumstances, the petitioner is permitted to file requisite interlocutory applications for condoning the delay, if any and also for stay within two weeks, on which event, the same shall be considered and appropriate orders shall be passed by the first respondent, in accordance with law as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of the judgment. It is also made clear that till such orders are passed in the petitions for condonation of delay and stay petitions, all proceedings pursuant to Exts.P6, P7 and P10 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk