IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH DECEMBER 2009 / 25TH AGRAHAYANA 1931 WP(C).No. 36317 of 2009(H) --------------------------------------- PETITIONER(S): -------------------------- M/S.J & P GRANITES, METAL CRUSH UNIT, CHOORAKODE, PATTAMBI, REP. BY ITS PARTNER, PETER JOSEPH. BY ADVS. SMT.S.K.DEVI MR.M.RAJ MOHAN RESPONDENT(S): ----------------------- 1. THE ASST. COMMISSIONER, (AUDIT ASSESSMENT), COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.36317 OF 2009 ------------------------------ Dated this the 16th day of December, 2009 J U D G M E N T ---------------------- 1. Petitioner had preferred Ext.P2 statutory appeal against Ext.P1 order of assessment pertaining to the year 2006- 07, before the 2nd respondent. The appeal is filed along with delay condonation petition. The petitioner has also filed stay petition along with the appeal. Since the statutory appeal and accompanying applications are pending consideration and disposal before the 2nd respondent, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P3 delay condonation application, 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 delay is condoned, then the 2nd respondent shall consider and pass orders on Ext.P4 stay petition, simultaneously. 3. Till such time orders are passed as directed above, the respondents shall keep in abeyance recovery steps for realisation W.P.(C).36317/09-H 2 of the amounts covered under Ext.P1. 3. If delay is condoned and the appeal is admitted the 2nd respondent shall take steps for an early disposal of the same, thereafter. C.K.ABDUL REHIM, JUDGE. okb